SENATE CONCURRENT RESOLUTION NO. 40

(By Senators M. Hall, Barnes, Blair, Boley, Carmichael, Cole, Sypolt and Walters)

Requesting the Joint Committee on Government and Finance study the Taxpayer Bill of Rights adopted by other states throughout the United States and develop a comprehensive West Virginia Taxpayer Bill of Rights.

    Whereas, The West Virginia Legislature recognizes the critical impact of taxes on economic development in West Virginia; and

    Whereas, States throughout the United States have formalized their commitment to taxpayers and business owners by developing an easily comprehensible Taxpayer Bill of Rights that embodies the simultaneous goals of funding government services and alerting taxpayers to their rights; and

    Whereas, Future economic development in West Virginia depends on the state’s ability to compete on all fronts with other states throughout the United States; therefore, be it

    Resolved by the Legislature of West Virginia:

    That the Joint Committee on Government and Finance is hereby requested to study the Taxpayer Bill of Rights adopted by other states throughout the United States and develop a comprehensive West Virginia Taxpayer Bill of Rights; and, be it

    Further Resolved, That the Joint Committee on Government and Finance report to the regular session of the Legislature, 2014, on its findings, conclusions and recommendations, together with drafts of any legislation necessary to effectuate its recommendations; and, be it

    Further Resolved, That the expenses necessary to conduct this study, to prepare a report and to draft necessary legislation be paid from legislative appropriations to the Joint Committee on Government and Finance.