HB 4887 — Relating to revocation, cancellation, or suspension of business registration certificates

HBHB4887 4887S TextJUD skipAM navigation#1 SENATE2-28 PRESIDENTAlder  SENATORS7824 COMMITTEES  VIDEO/AUDIOThe DISTRICTCommittee MAPSon SENATEJudiciary CLERKmoved SENATEto RULESamend HOUSEthe SPEAKERbill DELEGATESon COMMITTEESpage VIDEO/AUDIOtwo, DISTRICTsection MAPSfive-b, HOUSElines CLERKtwenty-two HOUSEthrough RULESthirty, HOUSEby STAFFstriking JOINTout INTERIMall COMMITTEESof LEGISLATIVEsubsection ADMINISTRATOR(b) LEGISLATIVEand SERVICESinserting DIVISIONin PUBLIClieu INFORMATIONthereof LEGISLATIVEa AUTOMATEDnew SYSTEMSsubsection, DIVISIONdesignated LEGISLATIVEsubsection AUDITOR'S(b), OFFICEto PERFORMANCEread EVALUATIONas &follows: RESEARCH DIVISION POST AUDIT DIVISION BUDGET DIVISION REGULATORY AND FISCAL AFFAIRS DIVISION CLAIMS COMMISSION CRIME VICTIMS RULE-MAKING REVIEW SPECIAL INVESTIGATIONS JUDICIAL COMP.

COMMISSION JOINT RULES STAFF INFO BILL STATUS BILL STATUS BILL TRACKING STATE LAW WEST VIRGINIA CODE ACTS OF THE LEGISLATURE CODE OF 1931 WV CONSTITUTION US CONSTITUTION REPORTS AGENCY REPORTS AGENCY GRANT AWARDS PERFORMANCE EVALUATIONS POST AUDITS EDUCATIONAL CITIZEN’S GUIDE INTERNSHIP PROGRAM PAGE PROGRAM PUBLICATIONS PHOTO GALLERY CAPITOL HISTORY HOW A BILL BECOMES LAW CONTACT SENATE ROSTER HOUSE ROSTER PUBLIC INFO.

NEWS RELEASES HELPFUL LINKS Introduced Version « House Bill 4887 History  |  Email Key:

Green = existing Code.

Red = new code to be enacted WEST virginia legislature regular session Introduced House Bill 4887 By Delegates Hanshaw (Mr.

Speaker) and Miley [Introduced February 11, 2020;

Referred to the Committee on Government Organization.]   A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-12-5b, relating to revocation, cancellation, or suspension of business registration certificates;

providing procedures therefor;

and specifying effective date.

Be it enacted by the Legislature of West Virginia:

ARTICLE 12.

BUSINESS REGISTRATION TAX.

§11-12-5b.

Additional authority to revoke, cancel, or suspend business registration certificate.

(a) In addition to the authority in §11-12-5 of this code, and not in lieu thereof, the Tax Commissioner may cancel, revoke, or suspend a business registration certificate at any time during a registration period if:

(1) The registrant filed an application for a business registration certificate that was false or fraudulent in any material respect;

(2) The registrant failed to file a tax return or report information required by the Tax Commissioner for any tax or fee administered under §11-10-1 et seq.

of this code, when the return or report became due and payable, determined with regard to any authorized extension of time for payment;

(3) The registrant failed to pay any tax or fee, additions to tax, penalties, or interest, or any part thereof, when they became due and payable under §11-1-1 et seq.

of this code, or any tax or fee imposed by another chapter of this code and administered under §11-10-1 et seq.

of this code, when they became due and payable, determined with regard to any authorized extension of time for payment;

(4) The registrant failed to pay the Tax Commissioner on or before its due date, determined with regard to any authorized extension of time for payment, any tax or fee imposed by §11-1-1 et seq.

of this code, or any tax or fee imposed by another chapter of this code, that is administered under §11-10-1 et seq.

of this code, which the registrant collects from any person and holds in trust for this state;

or (5) The registrant’s authority to do business in this state was revoked by the Secretary of State.

of this code one year after thehaving Taxbeen Commissionerissued issues a business registration certificatecertificate, to an individual or business entity, the Tax Commissioner mayshall send the individual or business entity a letter by first-classcertified mail return receipt requested to the address for which the business registration certificate was issued requesting that the individual or business entity explain why no tax return or report was filed.

If the individual or business entity fails to respond to the letter, whether the letter was received, claimed, unclaimed or refused, within 60 days after it was deposited in the United States mail, postage paid, the Tax Commissioner may begin the process to revoke the individual’s or business entity’s business registration certificate.  certificate. (c) All individuals and business entities that have applied for, or been issued, a business registration certificate shall file for each taxable year a business activity report with the Tax Commissioner.

The  report  must  beAdopted filed,Rejected in a form prescribed by the Tax Commissioner, on or before the 15th day of the fourth month after the end of the registrant’s taxable year for income tax purposes.

An individual, or business entity, is not required to file a business activity report under this section if the individual, or business entity, filed a tax return for that taxable year for any of the taxes, or fees, administered under the provisions of §11-10-1 et seq.

of this code.

(d) This section takes effect on July 1, 2020.

  NOTE:

The purpose of this bill is to implement recommendations of the Legislative Auditor regarding revocation of business registration certificates.

Strike-throughs indicate language that would be stricken from a heading or the present law, and underscoring indicates new language that would be added.

Bill Status  |  Bill Tracking  |  Legacy WV Code  |  Bulletin Board  |  District Maps  |  Senate Roster  |  House Roster  |  Live  |  Blog  |  Jobs  |  Links  |  Home This Web site is maintained by the West Virginia Legislature's Office of Reference & Information.

 |  Terms of Use  |   Webmaster   |   © 2026 West Virginia Legislature ** Print On Demand Name:

Email:

Phone: