Senate Bill No. 352
(By Senators Wehrle, Macnaughtan and Brackenrich)
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[Introduced March 10, 1993; referred to the Committee
on Natural Resources; and then to the Committee on Finance.]
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A BILL to amend article twenty-two, chapter eleven of the code
of West Virginia, one thousand nine hundred thirty-one, as
amended by adding thereto a new section, designated section
two-a; and to amend and reenact article two-a, chapter
twenty of said code, all relating to placing an additional
excise tax on the privilege of transferring real property;
establishing a special nongame wildlife and national
heritage fund within the division of natural resources;
providing for the placement of the proceeds of additional
excise tax into the fund; and providing for the expenditure
of moneys from the fund.
Be it enacted by the Legislature of West Virginia:
That article twenty-two, chapter eleven of the code of West
Virginia, one thousand nine hundred thirty-one, as amended, be
amended by adding thereto a new section, designated section
two-a; and that article two-a, chapter twenty of said code be
amended and reenacted, all to read as follows:
CHAPTER 11. TAXATION.
ARTICLE 22. EXCISE TAX ON PRIVILEGE OF TRANSFERRING REAL
PROPERTY.
§11-22-2a. Additional state excise tax; when and by whom
payable; dedication of net proceeds to nongame wildlife and
natural heritage programs.
Notwithstanding any provision of section two of this
article, effective the first day of July, one thousand nine
hundred ninety-three and thereafter, there is hereby imposed an
additional state excise tax for the privilege of transferring
title to real estate at the rate of fifty cents for each five
hundred dollars value, or fraction thereof, as represented by
such document as defined in section one hereof, but in no event
shall the total of the additional tax exceed five hundred dollars
on any one transfer, which state excise tax shall be payable at
the time of delivery, acceptance or presenting of such document.
Such additional state excise tax shall be administered, collected
and enforced in the same manner as the state excise tax
authorized pursuant to section two of this article. The net
proceeds of the additional state excise tax imposed pursuant to
this section shall be transferred, as those proceeds are received
by the state tax commissioner, to the nongame wildlife and
natural heritage fund of the division of natural resources.
CHAPTER 20. NATURAL RESOURCES.
ARTICLE 2A. NONGAME WILDLIFE AND NATURAL HERITAGE FUND.
§20-2A-1. Legislative intent.
It is in the public interest to preserve, protect and
perpetuate all native species of wildlife and plants for the use
and benefit of the citizens of West Virginia. The intent of
this is to provide funding for wildlife and plant programs, to be
used solely to enhance nongame wildlife and plant conservation
programs and for the management, preservation, protection and
perpetuation of native nongame wildlife and plant species.
The financing of these programs will be derived from a
portion of the state excise tax on the transfer of real property
provided in section two-a, article twenty-two, chapter eleven of
this code.
§20-2A-2. Revenues credited to special fund.
The tax commissioner shall collect and transfer the proceeds
of the state excise tax on the transfer of real property
collected under the provisions of section two-a, article
twenty-two, chapter eleven of this code to the division of
natural resources for deposit into the nongame wildlife and
national heritage fund which is hereby established. Any moneys
in the fund and all interest accruing to the fund shall be
expended for the purpose of the enhancement and perpetuation of
the nongame wildlife and natural heritage program. Any
unexpended balances remaining at the end of each fiscal year
shall remain in the nongame wildlife and natural heritage fund.
Not later than the fifteenth day of January of each year, the
director of the division of natural resources shall provide a
written report detailing the activities of the division inimplementing the program and providing an accounting of
expenditures from the fund to the speaker of the House of
Delegates and the president of the Senate.
NOTE: The purpose of this bill is to place an excise tax of
fifty cents per five hundred dollar value on the transfer of real
property to be credited to the Nongame Wildlife and Natural
Heritage Fund for use in enhancing and perpetuating the nongame
wildlife and natural heritage program in this state.
§11-22-2a is a new section and Article two-a of chapter
twenty has been completely rewritten; therefore, strike-throughs
and underscoring have been omitted.