Senate Bill No. 141



(By Senators Tomblin (Mr. President) and Sprouse



By Request of the Executive)
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[Introduced January 10, 2002; referred to the Committee



on Finance.]
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A BILL to amend article one, chapter eleven of the code of West
Virginia, one thousand nine hundred thirty-one, as amended,
by adding thereto a new section, designated section one-a,
relating generally to powers of tax commissioner; and
providing that tax commissioner may employ staff attorneys,
retain outside counsel or request attorney general to
represent commissioner in any judicial or administrative
proceeding or furnish any other legal services.
Be it enacted by the Legislature of West Virginia:

That article one, 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 one-
a, to read as follows:
ARTICLE 1. SUPERVISION.
ยง11-1-1a. Provision of legal services.

(a) Notwithstanding any provision of this code to the
contrary, the tax commissioner shall have plenary power and
authority to acquire any legal services the commissioner deems
necessary to carry out the functions and duties of the state tax
division or the office of tax commissioner, including, but not
limited to, representation of the tax division or the
commissioner in any administrative or judicial proceeding.

(b) Legal services may be provided by attorneys licensed to
practice law who are employed by the commissioner on a salary
basis or retained by the commissioner on a reasonable fee basis.

(c) The commissioner may also request the assistance of the
attorney general and be represented in an administrative or
judicial proceeding by a deputy or assistant attorney general
acceptable to the tax commissioner.

NOTE: The purpose of this bill is to allow the tax
commissioner to employ legal counsel to represent the
commissioner in administrative or judicial proceedings or to
provide other legal services.

This section is new; therefore, strike-throughs and
underscoring are omitted.