Senate Bill No. 445
(By Senators Prezioso, Facemire, Stollings, Plymale, McCabe and
[Introduced March 5, 2013; referred to the Committee on the
Judiciary; and then to the Committee on Finance .]
A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §11-10-5bb, relating
to the collection of taxes; requiring the Lottery Commission
to offset certain lottery prizes against the state tax
liabilities of the prize winner; and authorizing an agreement
between the Tax Department and the Lottery Commission for the
purpose of establishing collection procedures.
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 §11-10-5bb, to read as
ARTICLE 10. WEST VIRGINIA TAX PROCEDURE AND ADMINISTRATION ACT.
§11-10-5bb. Applying lottery prizes to tax liabilities.
(a) Offsetting lottery prizes against tax liabilities. - Upon
notification by the State Tax Department that a person who is
entitled to all or part of a lottery prize is delinquent in the
payment of any of the taxes administered under chapter eleven,
article ten of this code, the Lottery Director shall forward to the
State Tax Department the prize or portion thereof to be distributed
directly from the state lottery office, and such amount shall be
applied to pay the tax liabilities of the prize winner.
(b) Administration. - Notwithstanding any provision in this
code to the contrary, the Tax Commissioner may disclose tax
information to the Lottery Director for the purpose of
administering the collection procedure authorized in subsection (a)
of this section, and the Tax Commissioner and Lottery Director may
enter into a written agreement allowing and providing for the
disclosure of tax information for the purpose of administering the
collection procedure authorized in subsection (a) of this section.
(c) Effective date. - The provisions of this section shall
apply to all tax years beginning after December 31, 2013.
NOTE: The purpose of this bill is to enhance state revenues by
allowing the State Tax Commissioner to divert and use lottery
prizes to pay the unpaid tax liabilities of lottery prize winners.
This section is new; therefore, strike-throughs and
underscoring have been omitted.