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Committee Substitute House Bill 2027 History

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Key: Green = existing Code. Red = new code to be enacted
COMMITTEE SUBSTITUTE

FOR

H. B. 2027

(By Delegates Rodighiero, Reynolds and Eldridge )


(Originating in the Committee on Health and Human Resources)

[March 16, 2009]


A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new article, designated §11-19A-1, §11-19A-2, §11-19A-3, 11-19A-4 and §11-19A-5, all relating to creating an excise tax on methadone in the amount of $1.00 per daily dose per patient being treated for opioid addiction.

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 article designated §11-19a-1, §11-19a-2, §11-19a-3, 11-19a-4 and §11-19a-5, all to read as follows:
ARTICLE 19A. METHADONE TAX.
§11-19A-1. Definitions.
As used in this article:
"Methadone" means a weak-acting opiate agonist that imitates the action of an opiate, such as heroin, but does not generate the euphoria of an opiate but does reduce symptoms of opiate withdrawal.
§11-19A-2. Excise tax on methadone used for opioid addiction and disposition thereof.
For the purpose of providing revenue for the prevention, early intervention, treatment and recovery for substance abuse, an excise tax is hereby levied and imposed upon opioid treatment centers beginning on and after July 1,2009, upon the distribution of all methadone used for the purpose of treatment of opioid addiction in the state.
(1) On each ordered daily dose provided to a patient being treated for opioid addiction there shall be a $1.00 tax.
(2)All revenue collected by the commissioner under the provisions of this article, less such costs of administration as are determined by the Commissioner, not to exceed $25,000 annually, shall be deposited in a special revenue account entitled "the Partnership To Promote Community Well-Being Account" established in section four, article fourteen, chapter fifteen of this code. During the first year, proceeds shall be distributed equally to support prevention programs, early intervention programs, treatment programs and recovery programs:
Provided, That in each succeeding year, proceeds shall be distributed by the Partnership to Promote Community Wellbeing based on a review of data indicating need; an analysis of the goals established in the Strategic Drug Plan developed by the Partnership by request of the Governor and progress towards reaching those goals and an analysis of the outcomes of programs supported by the proceeds to ensure the most effective use of funds. An annual report shall be prepared by the Partnership to Promote Community Wellbeing for the Legislative Oversight Commission on Health and Human Resource Accountability to inform the commission of the methodology used to make funding decisions and the funding decisions made.
§11-19A-3. Due date of reports; additional reports; extension of time.
Every person subject to the tax imposed by this article shall on or before the fifteenth day of each month make and file with the commissioner a report of such person's operations for the preceding month to verify liability for tax under this article. This report shall be in a form prescribed by the tax commissioner.
The commissioner may by fifteen days' written notice require the filing of such additional reports as he or she deems necessary to verify a person's liability under this article.
Upon written application setting forth good cause, the commissioner may extend the time for filing such reports or additional reports on such terms and conditions as he may require.
§11-19A-4. Penalties; crimes.
Any person who violates any of the provisions of this article or any lawful rule or regulation promulgated by the tax commissioner for this article under the authority of article ten of this chapter, for the violation of which no other penalty is provided by law, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be punished by a fine of not less than twenty-five dollars nor more than one hundred dollars.
§11-19A-5. General procedure and administration.
Each and every provision of the "West Virginia Tax Procedure and Administration Act" set forth in article ten of this chapter shall apply to the tax imposed by this article with like effect as if said act were applicable only to the tax imposed by this article nineteen-a and were set forth in extenso in this article
.
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