ENROLLED
H. B. 4580
(By Delegate Michael)
[Passed March 9, 2006; in effect ninety days from passage.]
AN ACT to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §11-10-11b, relating
to creation of a fund in the State Treasury; designating the
fund as the "special district excise tax administration fund,"
and authorizing expenditure of the fund for designated
purposes.
Be it enacted by the Legislature of West Virginia:
That the Code of West Virginia, 1931, as amended, be amended
by adding thereto a new section, designated §11-10-11b, to read as
follows:
ARTICLE 10. WEST VIRGINIA TAX PROCEDURE AND ADMINISTRATION ACT.
§11-10-11b. Fund creation; authorization for expenditure
.
Amounts deducted and retained by the Tax Commissioner under
subsection (e), section eleven-a of this article shall be deposited by the Tax Commissioner in the special revolving fund which is
hereby created and established in the State Treasury and designated
as the "special district excise tax administration fund." Amounts
deposited in the special district excise tax administration fund
may be expended by the Tax Commissioner for the general
administration of the taxes administered under the authority of
this article.
Email
Webmaster | © 2024 West Virginia Legislature **
