West Virginia 2020 Regular Session Status: Enacted

SB 321 — Relating to collection of tax and priority of distribution of estate or property in receivership

Last action — Chapter 138, Acts, Regular Session, 2020

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed House of Delegates
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced January 13, 2020. Enacted.

Prognosis

Likely to advance 70% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 2 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

What changed in the latest version

23 added · 46 removed

Plain-language change summary

The recent amendments to Bill SB 321 clarify the obligations of contractors regarding municipal taxes. It now mandates that payments be withheld until verification is received that all county or municipal business taxes owed by the contractor have been settled. This change aims to ensure that local taxes are paid promptly, helping municipalities collect revenue more effectively. Additionally, it limits personal liability for fiduciaries managing estates, aligning their responsibilities with federal standards for prioritizing debts.

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NEWS RELEASES HELPFUL LINKS Introduced Version « Senate Bill 321 History OTHER VERSIONS  —  Enrolled Version - Final Version  |   |  Email Key:
NEWS RELEASES HELPFUL LINKS Enrolled Version - Final Version « Senate Bill 321 History OTHER VERSIONS  —  Introduced Version  |   |  Email Key:
Red = new code to be enacted WEST virginia legislature regular session Introduced Senate Bill 321 By Senator Trump [Introduced January 13, 2020;
Red = new code to be enacted WEST virginia legislature regular session Enrolled Senate Bill 321 By Senator Trump [Passed February 12, 2020;
referred to the Committee on the Judiciary] A BILL to amend and reenact §11-10-11 of the Code of West Virginia, 1931, as amended;
in effect 90 days from passage] AN ACT to amend and reenact §11-10-11 of the Code of West Virginia, 1931, as amended;
personal liability of fiduciary — All taxes due and unpaid under this article shall be paid from the first money available for distribution, voluntary or compulsory, in receivership, bankruptcy or otherwise, of the estate of any person firm or corporation entity, subject to §38-10C-1 et seq.
— All taxes due and unpaid under this article shall be paid from the first money available for distribution, voluntary or compulsory, in receivership, bankruptcy or otherwise, of the estate of any person or entity, subject to §38-10C-1 et seq.
of this code and subject to the priority of in priority to all claims, except taxes and debts due the United States which under federal law are given priority over the debts and liens created by this article.
of this code and subject to the priority of taxes and debts due the United States which under federal law are given priority over the debts and liens created by this article.
Any trustee, receiver, administrator, executor or person charged with the administration of an estate who violates the provisions of this section is personally liable for any taxes accrued and unpaid under this article, which are chargeable against the person, firm or corporation whose estate is in administration (h) Injunction.
(h) Injunction.
In the distribution, voluntary or compulsory, in receivership, bankruptcy or otherwise, of the property or estate of any person, all taxes due and unpaid under this article shall be paid from the first money available for distribution in priority to all claims and liens except taxes and debts due the United States which under federal law are given priority over the debts and liens created by this article.
Any person charged with the administration or distribution of any such property or estate who shall violate the provisions of this section shall be personally liable for any taxes accrued and unpaid under this article which are chargeable against the person whose property or estate is in administration or distribution   NOTE:
The purpose of this bill is to clarify conflicts within the code and create uniformity relating to the collection of taxes, the priority of distribution of an estate, and to limit the liability of a fiduciary charged with distribution of the estate.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.
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Action History

  1. Chapter 138, Acts, Regular Session, 2020

  2. Approved by Governor 3/2/20 - House Journal

  3. Approved by Governor 3/2/20

  4. To Governor 2/25/20 - House Journal

  5. To Governor 2/25/20

  6. House Message received

  7. Completed legislative action

  8. Communicated to Senate

  9. Passed House (Roll No. 147)

  10. Read 3rd time

  11. On 3rd reading, Special Calendar

  12. Read 2nd time

  13. From House Calendar, 2nd reading, placed on Special Calendar

  14. On 2nd reading, House Calendar

  15. From Special Calendar, 2nd reading, placed on House Calendar

  16. On 2nd reading, Special Calendar

  17. Read 1st time

  18. On 1st reading, Special Calendar

  19. Do pass

  20. To House Judiciary

  21. To Judiciary

  22. Introduced in House

  23. Ordered to House

  24. Passed Senate (Roll No. 22)

  25. Read 3rd time

  26. On 3rd reading

  27. Read 2nd time

  28. On 2nd reading

  29. Read 1st time

  30. On 1st reading

  31. Reported do pass

  32. To Judiciary

  33. Introduced in Senate

  34. To Judiciary

  35. Filed for introduction

Sponsors

  • Trump · Primary

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 0 co-sponsors · 151 not signed on · 1 voted No

Sponsors (1)

  • Trump

Co-sponsors (0)

None.

Not signed on (151)

151 members have not signed on to this bill.

Show all 151 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

PASSAGE

Passed 91 Yea · 2 Nay · 7 Other
Party YeaNayPresentNot Voting
Republican 24100
Unaffiliated 62107
Democrat 5000
Total 91207
% of votes cast 91%2%0%7%
How each member voted (100)
Member Party Vote
Doyle — Yea
Angelucci — Yea
Rowan — Yea
Atkinson — Yea
Estep-Burton — Yea
Kessinger — Yea
Shott — Yea
Evans — Yea
Kump — Yea
Skaff — Yea
Barnhart — Yea
Fast — Yea
Little — Yea
Sponaugle — Yea
Fleischauer — Yea
Lovejoy — Yea
Staggers — Yea
Mandt — Yea
Steele — Yea
Bates — Yea
Foster — Yea
Storch — Yea
Bibby — Yea
Graves — Yea
Summers — Yea
Boggs — Yea
Hamrick — Yea
Maynard — Yea
Swartzmiller — Yea
Brown, N. — Yea
Hanna — Yea
Miley — Yea
Sypolt — Yea
Thompson, C. — Yea
Byrd — Yea
Hardy — Yea
Nelson — Yea
Thompson, R. — Yea
Cadle — Yea
Hicks — Yea
Pack — Yea
Tomblin — Yea
Higginbotham — Yea
Paynter — Yea
Canestraro — Yea
Hill — Yea
Pethtel — Yea
Walker — Yea
Capito — Yea
Phillips — Yea
Waxman — Yea
Caputo — Yea
Porterfield — Yea
Westfall — Yea
Householder — Yea
Cowles — Yea
Pyles — Yea
Zukoff — Yea
Jeffries, J. — Yea
Robinson — Yea
Diserio — Yea
Rodighiero — Yea
Wilson — Nay
Brown, S. — Not Voting
Hartman — Not Voting
Linville — Not Voting
Rowe — Not Voting
Espinosa — Not Voting
Lavender-Bowe — Not Voting
Longstreth — Not Voting
Evan Hansen Democrat Yea
John Williams Democrat Yea
Mike Pushkin Democrat Yea
Sean Hornbuckle Democrat Yea
Shawn Fluharty Democrat Yea
Ben Queen Republican Yea
Betsy Kelly Republican Yea
Betsy Kelly Republican Yea
Carl Martin Republican Yea
Christopher W. Toney Republican Yea
D. Rolland Jennings Republican Yea
Dean Jeffries Republican Yea
Evan Worrell Republican Yea
Gary G. Howell Republican Yea
George Miller Republican Yea
Jason Barrett Republican Yea
Jeff Campbell Republican Yea
Jim Butler Republican Yea
Joe Ellington Republican Yea
John Paul Hott Republican Yea
Mark Dean Republican Yea
Matthew Rohrbach Republican Yea
Mike Azinger Republican Yea
Pat McGeehan Republican Nay
Patrick Martin Republican Yea
Roger Hanshaw Republican Yea
Roy Cooper Republican Yea
T. Kevan Bartlett Republican Yea
Vernon Criss Republican Yea
William Anderson Republican Yea

Official roll call →

Passage

Passed 34 Yea · 0 Nay
Party YeaNayPresentNot Voting
Republican 2000
Unaffiliated 32000
Total 34000
% of votes cast 100%0%0%0%
How each member voted (34)
Member Party Vote
LINDSAY — Yea
SMITH — Yea
BALDWIN — Yea
MANN — Yea
STOLLINGS — Yea
BEACH — Yea
MARONEY — Yea
SWOPE — Yea
BLAIR — Yea
MAYNARD — Yea
SYPOLT — Yea
BOLEY — Yea
PALUMBO — Yea
TAKUBO — Yea
PITSENBARGER — Yea
TARR — Yea
CLINE — Yea
PLYMALE — Yea
TRUMP — Yea
FACEMIRE — Yea
PREZIOSO — Yea
UNGER — Yea
HAMILTON — Yea
ROBERTS — Yea
WELD — Yea
HARDESTY — Yea
ROMANO — Yea
WOELFEL — Yea
IHLENFELD — Yea
RUCKER — Yea
MR PRESIDENT — Yea
JEFFRIES — Yea
Charles H. Clements Republican Yea
Mike Azinger Republican Yea

Official roll call →

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors SB 321?
SB 321 is sponsored by Trump.
What is the current status of SB 321?
This bill has been enacted into law. Introduced January 13, 2020. Enacted.
Where can I track SB 321?
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