Date Requested: February 18, 2015
Time Requested: 05:01 PM
Agency: State Tax & Revenue Department
CBD Number: Version: Bill Number: Resolution Number:
3053 Introduced SB498
CBD Subject: Tax


FUND(S):

General Revenue Fund, local governments

Sources of Revenue:

General Fund,Other Fund local governments

Legislation creates:

Neither Program nor Fund



Fiscal Note Summary


Effect this measure will have on costs and revenues of state government.


    The stated purpose of this bill is to clarify that the tax map rules apply to both paper and digital tax maps, and to create conformity between the language of the statute and the supporting legislative rule.
    
    The revenue impact and the administrative costs for this bill would be minimal. The bill simply allows the tax map rules to apply to both paper and electronic maps.



Fiscal Note Detail


Effect of Proposal Fiscal Year
2015
Increase/Decrease
(use"-")
2016
Increase/Decrease
(use"-")
Fiscal Year
(Upon Full
Implementation)
1. Estmated Total Cost 0 0 0
Personal Services 0 0 0
Current Expenses 0 0 0
Repairs and Alterations 0 0 0
Assets 0 0 0
Other 0 0 0
2. Estimated Total Revenues 0 0 0


Explanation of above estimates (including long-range effect):


    The revenue impact and the administrative costs for this bill would be minimal. The bill simply allows the tax map rules to apply to both paper and electronic maps.



Memorandum


    The stated purpose of this bill is to clarify that the tax map rules apply to both paper and digital tax maps, and to create conformity between the language of the statute and the supporting legislative rule.
    
    The bill makes stylistic changes to W. Va. Code ยง11-1C-4(f) which result in a fragmented sentence.
    
    



    Person submitting Fiscal Note: Mark Muchow
    Email Address: kerri.r.petry@wv.gov