HB2007 HFA Diserio 2-17 #1

Altizer - 3259

Delegate Diserio moves to amend Com Sub for HB2007 on page 1, following the enacting clause, by inserting the following new section:

“CHAPTER 11. TAXATION.

ARTICLE 10. WEST VIRGINIA TAX PROCEDURE AND ADMINISTRATION ACT.

§11-10-5ee. Disclosure of certain tax information to Boards and Agencies.

 Notwithstanding any provision of this article to the contrary, the Tax Commissioner shall enter into a written agreement with any State Agency or Board of this state regulated by Chapter 21, Chapter 29 or Chapter 30 and the Agency or Board shall request and the Commissioner shall provide to the agency or board or to designated employees of such Agency or Board certain tax information, including but not limited to:

(1) Whether an applicant for issuance or renewal of an occupational license has filed a resident tax return for the most recent year; and

(2) Whether an applicant for issuance or renewal of an occupational license is in arrears for prior years state taxes and whether the applicant is subject to any enforcement or other action by the state Tax Commissioner for failure to report or pay any state taxes.”