A BILL to amend and reenact section one, article two, chapter twelve of the code of West Virginia, one thousand nine hundred thirty-one, as amended, relating to allowing an official, department, board or commission that is authorized to receive taxes and other funds due the state to promulgate rules to receive such taxes by electronic funds transfer.

All persons, firms and corporations shall promptly pay all taxes and other amounts due from them to the state, or to any political subdivision, official, department, board, commission or other collecting agency thereof authorized by law to collect the same, in money, United States currency or by check, bank draft, certified check, cashier's check, post-office money order, or express money order payable and delivered to the official, department, board, commission or collecting agency thereof authorized by law to collect the same and having the account upon which such taxes or amounts are chargeable against the payer thereof. The duly elected or appointed officers of the state and of its political subdivisions, departments, boards, commissions and collecting agencies having the account on which taxes or other amounts are chargeable against the payer thereof and authorized by law to collect the same, and their respective agents, deputies, assistants and employees shall in no case be the agent of the payer in and about the collection of such taxes or other amounts, but shall at all times and under all circumstances be the agent of the state, its political subdivision, official, department, board, commission or collecting agency having the account on which such taxes or amounts are chargeable against the payer thereof and authorized by law to collect the same.