WV SB545 | 2008 | Regular Session
Status
Completed Legislative Action
Spectrum: Partisan Bill (Democrat 1-0)
Status: Passed on April 8 2008 - 100% progression
Action: 2008-04-08 - Chapter 211, Acts, Regular Session, 2008
Spectrum: Partisan Bill (Democrat 1-0)
Status: Passed on April 8 2008 - 100% progression
Action: 2008-04-08 - Chapter 211, Acts, Regular Session, 2008
Summary
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.
Title
Relating to tax administration efficiency
Sponsors
History
Date | Chamber | Action |
---|---|---|
2008-04-08 | Chapter 211, Acts, Regular Session, 2008 | |
2008-03-16 | Approved by Governor 4/1/08 - Senate Journal | |
2008-04-01 | Approved by Governor 4/1/08 | |
2008-03-16 | Approved by Governor 4/1/08 - House Journal | |
2008-03-16 | To Governor 3/26/08 - House Journal | |
2008-03-16 | To Governor 3/26/08 - Senate Journal | |
2008-03-26 | To Governor 3/26/08 | |
2008-03-08 | House received Senate message | |
2008-03-08 | Completed legislative action | |
2008-03-08 | Communicated to House | |
2008-03-08 | Senate concurred in House amendment and passed bill (Roll No. 73) | |
2008-03-08 | Communicated to Senate | |
2008-03-08 | Passed House (Roll No. 480) | |
2008-03-08 | Read 3rd time | |
2008-03-08 | From House Calendar, 3rd reading, placed on Special Calendar | |
2008-03-08 | From Special Calendar, 3rd reading, placed on House Calendar | |
2008-03-04 | Committee amendment adopted (Voice vote) | |
2008-03-04 | Read 2nd time | |
2008-03-04 | On 2nd reading, Special Calendar | |
2008-03-03 | Read 1st time | |
2008-03-03 | From House Calendar, 1st reading, placed on Special Calendar | |
2008-02-29 | With amendment, do pass | |
2008-02-20 | To House Finance | |
2008-02-20 | To Finance | |
2008-02-20 | Introduced in House | |
2008-02-19 | Ordered to House | |
2008-02-19 | Passed Senate (Roll No. 6) | |
2008-02-19 | Read 3rd time | |
2008-02-19 | On 3rd reading | |
2008-02-18 | Read 2nd time | |
2008-02-18 | On 2nd reading | |
2008-02-15 | Read 1st time | |
2008-02-15 | On 1st reading | |
2008-02-14 | Committee substitute reported | |
2008-02-01 | To Finance | |
2008-02-01 | To Finance | |
2008-02-01 | Introduced in Senate | |
2008-02-01 | To Finance | |
2008-02-01 | Filed for introduction |
Same As/Similar To
HB4400 (Same As) 2010-02-08 - To House Government Organization
Subjects
West Virginia State Sources
Type | Source |
---|---|
Summary | http://www.legis.state.wv.us/Bill_Status/Bills_history.cfm?input=545&year=2008&sessiontype=RS&btype=bill |