West Virginia House Bill 4400 (Prior Session Legislation)

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Spectrum: Partisan Bill (Democrat 2-0)
Status: Introduced on February 4 2008 - 25% progression, died in committee
Action: 2008-02-04 - To House Finance
Pending: House Finance Committee

The purpose of this bill is to require electronic filing of tax returns for taxpayers that satisfy the threshold requirements; to authorize the combining of tax assessments resulting from one audit; to authorize the Tax Commissioner to promulgate rules to determine the application of partial tax payments; to apply the statute of limitations separately to all taxes in a combined assessment; to authorize the recordation of one lien for all taxes in a combined assessment, to authorize health care providers to assert the exemption from consumers sales and service tax for purchases of drugs, durable medical goods, mobility enhancing equipment, prosthetic devices and insulin for use in providing professional or personal services through direct pay permits; to eliminate the periodic biennial renewal requirement for business registration certificates granted on or after the first day of July, two thousand ten; to impose a penalty for the involuntary cancellation, revocation or suspension of such certificates for any cause specified by statute, payable upon reinstatement, or issuance of a business registration certificate after the involuntary cancellation, revocation or suspension of a prior business registration certificate; to require the Tax Commissioner to design a new tax return form that combines the reporting of both Consumers Sales and Service Tax and Use Tax, and to require taxpayers to use the form required by the Tax Commissioner, and to simplify the annual West Virginia Withholding Tax imposed under the code by adopting the federal schedule and procedures.

Relating to tax administration efficiency and technical advancements

Del. Steven Kominar [D]

Sen. Randy White [D]

Date	Chamber	Action
2008-02-04		To House Finance
2008-02-04		Introduced in House
2008-02-04		To Finance
2008-02-04		Filed for introduction

SB545 (Same As) 2008-04-08 - Chapter 211, Acts, Regular Session, 2008

Type	Source
Summary	http://www.legis.state.wv.us/Bill_Status/Bills_history.cfm?input=4400&year=2008&sessiontype=RS&btype=bill