SENATE CONCURRENT RESOLUTION NO. 52
[Originating in the Committee on the Judiciary;
reported April 6, 2001.]
Requesting the Joint Committee on Government and Finance study the
procedures used by the Division of Tax and Revenue when
deciding appeals of adverse decisions of the commissioner.
Whereas, The Legislature believes every taxpayer is entitled
to fair and equal treatment under the law; and
Whereas, The procedures in determining the resolution of
appeals of an adverse decision of the Commissioner should be fair
to the taxpayer; and
Whereas, The Legislature needs additional information
concerning the current procedures utilized in addressing contested
decisions of the Commissioner of the Division of Tax and Revenue;
therefore, be it
Resolved by the Legislature of West Virginia:
That the Joint Committee on Government and Finance is
requested to study the current procedures utilized by the Division
of Tax and Revenue for addressing appeals of adverse tax decisions
by the Commissioner, along with any proposed alternatives and the
costs associated therewith; and be it
Further Resolved, That the Joint Committee on Government and
Finance report to the regular session of the Legislature, 2002, 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.