COMMITTEE SUBSTITUTE

FOR

H. B. 4494

(BY Delegates Mezzatesta, L. White, Rutledge, L. Williams,

Rowe, Michael and Willison)


(Originating in the House Committee on Finance)


[February 25, 1994]


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 permitting an official, department, board or commission of the state or a political subdivision that is authorized to receive taxes or other funds to require that taxes or other funds be received by electronic funds transfer.
Be it enacted by the Legislature of West Virginia:

That section one, article two, chapter twelve of the code of West Virginia, one thousand nine hundred thirty-one, as amended, be amended and reenacted to read as follows:
ARTICLE 2. PAYMENT AND DEPOSIT OF TAXES AND OTHER AMOUNTS DUE THE STATE OR ANY POLITICAL SUBDIVISION.

§ 12 - 2 - 1. How and to whom taxes and other amounts due the state or any political subdivision, official, department, board, commission or other collecting agency thereof may be paid.

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: Provided, That the state or any political subdivision, official, department, board, commission or other collecting agency thereof may require that such taxes and amounts be remitted in immediately available funds by electronic funds transfer (EFT) by means of the automated clearing house debit system (ACH-debit), the automated clearing house credit system (ACH-credit) or wire transfer through the federal reserve system (FedWire): Provided, however, That the executive director of the state board of investments shall promulgate rules governing the remittance of funds by EFT in accordance with the provisions of article three, chapter twenty-nine-a of this code: Provided further, That each other state official, department, board, commission or collecting agency that requires remittance of funds by EFT shall promulgate rules in accordance with the provisions of article three, chapter twenty-nine-a of this code, which rules shall specify the types and amounts of funds to be remitted by EFT and shall otherwise be consistent with the rules promulgated by the state board of investments for remittance of funds by EFT. 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.