WEST virginia Legislature
2017 SECOND EXTRAORDINARY
SESSSION
By
(By Request of the Executive)
[
A
BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a
new section, designated §11-10-5cc, relating generally to allowing certain tax
information to be shared with designated employees of Commissioner of Highways
pursuant to written agreement.
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 §11-10-5cc, to read as follows:
ARTICLE 10. WEST VIRGINIA TAX PROCEDURE AND
ADMINISTRATION ACT.
§11-10-5cc. Disclosure
of certain tax information to Commissioner of Highways.
(a) Notwithstanding any
provision of this article to the contrary, the Tax Commissioner may enter into
a written agreement with the Commissioner of Highways of this state to disclose
to designated employees of the Division Highways:
(1) Whether a bidder for
a contract with the Division of Highways has a current business registration
certificate under article twelve of this chapter;
(2) Whether a contractor
with the Division of Highways, or any subcontractor of that contractor, has had
its current business registration certificate revoked or suspended under
article twelve of this chapter;
(3) Whether a cease and
desist order has been issued under article twelve of this chapter to a
contractor working on a project for the Division of Highways or a subcontractor
of that contractor working on a road construction or repair project;
(4) Whether a contractor
bidding on a contract for a road construction project or repair project appears
to be in compliance with the employer withholding tax requirements of this
state as set forth in article twenty-one of this chapter based on information
in Tax Division databases;
(5) Whether a contractor
who has a contract with the Division of Highways for a road construction project
or repair project appears to be in compliance with the employer withholding tax
requirements of this state as set forth in article twenty-one of this chapter
based on information in Tax Division databases;
(6) Whether a
subcontractor of any contractor who has a contract with the Division of
Highways for a road construction project or repair project appears to be in
compliance with the employer withholding tax requirements of this state as set
forth in article twenty-one of this chapter based on information in Tax
Division databases;
(7) Whether a bidder for
a highway construction contract is in good standing with the Tax Commissioner;
(8) Whether a contractor
or subcontractor working on a project for the Division of Highways is no longer
in good standing with the Tax Commissioner; and
(9) Whether a contractor
is in good standing with the Tax Division of the Department of Revenue and, if
the contractor is not in good standing, an explanation of why the contractor is
not in good standing. For purposes of this subdivision, the term “good
standing” means that the contractor has: (A) filed all required tax returns due
for taxes administered under this article; (B) paid all taxes shown to be due
in the filed returns, including any interest and additions to tax; and (C) is
not contesting before the Office of Tax Appeals or in the courts of this state
an assessment for additional tax or denial of a claim for refund or credit.
(b) An agreement
executed under subsection (a) of this section may be amended from time to time
by the Tax Commissioner and the Commissioner of Highways.
NOTE: The purpose of this bill is
to allow the Tax Commissioner to share with the Commissioner of Highways
certain tax information pertaining to persons who have contracts with the Division
of Highways for road construction or repair projects, including their
subcontractors, and to persons who submit bids for road construction or repair
contracts.
Strike-throughs indicate language
that would be stricken from a heading or the present law and underscoring
indicates new language that would be added.