Senate Bill No. 418

(By Senators Love and Facemyer)

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[Introduced February 1, 2007; referred to the Committee on Finance.]

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A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-10-5z, relating to providing for the publication of tax delinquencies on the West Virginia Tax Department website.

Be it enacted by the Legislature of West Virginia:
That the Code of West Virginia, 1931, as amended, be amended by adding thereto a new section, designated §11-10-5z, to read as follows:
 ARTICLE 10. WEST VIRGINIA TAX PROCEDURE AND ADMINISTRATION ACT.
§11-10-5z. Internet publication of information regarding tax delinquencies.

The commissioner shall publish on the Tax Department website for public access all information with respect to executions issued for the collection of any tax, fee, license, penalty, interest, or collection costs due the state which are recorded on the public records of any county. The publication provided in this section does not constitute an unlawful disclosure of information even though the executions giving rise to the information may be subsequently partially paid, paid and canceled, or withdrawn. The commissioner shall provide for the removal of such information as published under this section as soon as reasonably possible after the execution has been satisfied or withdrawn.

NOTE: The purpose of this bill is to provide for the publication of tax delinquencies on the West Virginia Tax Department website.

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