ENGROSSED
Senate Bill No. 273
(By Senators Ross, Helmick, Anderson, Bailey, Ball, Boley,
Bowman, Buckalew, Chafin, Craigo, Deem, Dittmar, Dugan, Fanning,
Hunter, Jackson, Kimble, Love, McKenzie, Minear, Oliverio,
Prezioso, Schoonover, Scott, Sharpe, Snyder, Sprouse, Tomblin,
Mr. President, Walker, White, Wiedebusch, Wooton and Macnaughtan)
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[Introduced March 10, 1997; referred to the
Committee on Finance.]
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A BILL to amend and reenact section twenty-a, article thirteen-a,
chapter eleven of the code of West Virginia, one thousand
nine hundred thirty-one, as amended, relating to dedicating
a portion of timber severance tax revenues for five years
for the purposes of chestnut blight research.
Be it enacted by the Legislature of West Virginia:
That section twenty-a, article thirteen-a, chapter eleven of
the code of West Virginia, one thousand nine hundred thirty-one,
as amended, be amended and reenacted to read as follows:
ARTICLE 13A. SEVERANCE TAXES.
§11-13A-20a. Dedication of tax.
(a) The amount of taxes collected under this article from
providers of health care items or services, including any
interest, additions to tax and penalties collected under article
ten of this chapter, less the amount of allowable refunds and any
interest payable with respect to the refunds, shall be deposited
into the special revenue fund created in the state treasurer's
office and known as the medicaid state share fund.
Said The fund
shall have separate accounting for those health care providers as
set forth in articles four-b and four-c, chapter nine of this
code.
(b) Notwithstanding the provisions of subsection (a) of this
section,
for the remainder of fiscal year one thousand nine
hundred ninety-three and for each succeeding fiscal year, no
expenditures from taxes collected from providers of health care
items or services are authorized except in accordance with
appropriations by the Legislature.
(c) The amount of taxes on the privilege of severing timber
collected under section three-b of this article, including any
interest, additions to tax and penalties collected under article
ten of this chapter, less the amount of allowable refunds and any
interest payable with respect to the refunds, shall be paid into
a special revenue account in the state treasury to be
appropriated by the Legislature for purposes of the division of forestry:
Provided, That the Legislature shall appropriate not
less than fifty thousand dollars of the net revenues deposited in
the special revenue account to West Virginia university, by line
item appropriation, for the purposes of chestnut blight research:
Provided, however, That the Legislature shall only make this
appropriation for five years. The Legislature shall make the
first appropriation in the fiscal year that begins on the first
day of July, one thousand nine hundred ninety-seven.
(d) The amount of taxes collected under this article from
all other persons, including any interest, additions to tax and
penalties collected under article ten of this chapter, less the
amount of allowable refunds and any interest payable with respect
to the refunds, shall be deposited into the general revenue fund.