State Codes and Statutes

Statutes > West-virginia > 11 > 11-13a-20a

§11-13A-20a. Dedication of tax.
(a) The amount of taxes collected under this article from providers of health care items or services, including any interest, additions to tax and penalties collected under article ten of this chapter, less the amount of allowable refunds and any interest payable with respect to such refunds, shall be deposited into the special revenue fund created in the State Treasurer's Office and known as the Medicaid State Share Fund. Said fund shall have separate accounting for those health care providers as set forth in articles four-b and four-c, chapter nine of this code.

(b) Notwithstanding the provisions of subsection (a) of this section, for the remainder of fiscal year one thousand nine hundred ninety-three and for each succeeding fiscal year, no expenditures from taxes collected from providers of health care items or services are authorized except in accordance with appropriations by the Legislature.

(c) The amount of taxes on the privilege of severing timber collected under section three-b of this article, including any interest, additions to tax and penalties collected under article ten of this chapter, less the amount of allowable refunds and any interest payable with respect to such refunds, shall be paid into a special revenue account in the State Treasury to be appropriated by the Legislature for purposes of the Division of Forestry.

(d) Notwithstanding any other provision of this code to the contrary, beginning the first day of January, two thousand nine, there is hereby dedicated an annual amount not to exceed four million dollars from annual collections of the tax imposed by section three-d of this article to be deposited into the West Virginia Infrastructure Fund, created in section nine, article fifteen-a, chapter thirty-one of this code.

(e) Beginning with the fiscal year ending the thirtieth day of June, two thousand nine, and each fiscal year thereafter, the Tax Commissioner shall pay from the taxes imposed in section three-d of this article, on the first day of October of each year, into the West Virginia Infrastructure Fund, an amount not to exceed four million dollars per fiscal year. Prior to making any such payment the commissioner shall deduct the amount of refunds lawfully paid and administrative costs authorized by this code.

(f) The Tax Commissioner shall provide to the West Virginia Infrastructure and Jobs Development Council a breakdown of coalbed methane taxes paid and amount of coalbed methane produced by county. The commissioner may obtain any production or other necessary information not currently reported to the commissioner from the owners or operators of coalbed methane wells or from the Department of Environmental Protection or both.

State Codes and Statutes

Statutes > West-virginia > 11 > 11-13a-20a

§11-13A-20a. Dedication of tax.
(a) The amount of taxes collected under this article from providers of health care items or services, including any interest, additions to tax and penalties collected under article ten of this chapter, less the amount of allowable refunds and any interest payable with respect to such refunds, shall be deposited into the special revenue fund created in the State Treasurer's Office and known as the Medicaid State Share Fund. Said fund shall have separate accounting for those health care providers as set forth in articles four-b and four-c, chapter nine of this code.

(b) Notwithstanding the provisions of subsection (a) of this section, for the remainder of fiscal year one thousand nine hundred ninety-three and for each succeeding fiscal year, no expenditures from taxes collected from providers of health care items or services are authorized except in accordance with appropriations by the Legislature.

(c) The amount of taxes on the privilege of severing timber collected under section three-b of this article, including any interest, additions to tax and penalties collected under article ten of this chapter, less the amount of allowable refunds and any interest payable with respect to such refunds, shall be paid into a special revenue account in the State Treasury to be appropriated by the Legislature for purposes of the Division of Forestry.

(d) Notwithstanding any other provision of this code to the contrary, beginning the first day of January, two thousand nine, there is hereby dedicated an annual amount not to exceed four million dollars from annual collections of the tax imposed by section three-d of this article to be deposited into the West Virginia Infrastructure Fund, created in section nine, article fifteen-a, chapter thirty-one of this code.

(e) Beginning with the fiscal year ending the thirtieth day of June, two thousand nine, and each fiscal year thereafter, the Tax Commissioner shall pay from the taxes imposed in section three-d of this article, on the first day of October of each year, into the West Virginia Infrastructure Fund, an amount not to exceed four million dollars per fiscal year. Prior to making any such payment the commissioner shall deduct the amount of refunds lawfully paid and administrative costs authorized by this code.

(f) The Tax Commissioner shall provide to the West Virginia Infrastructure and Jobs Development Council a breakdown of coalbed methane taxes paid and amount of coalbed methane produced by county. The commissioner may obtain any production or other necessary information not currently reported to the commissioner from the owners or operators of coalbed methane wells or from the Department of Environmental Protection or both.


State Codes and Statutes

State Codes and Statutes

Statutes > West-virginia > 11 > 11-13a-20a

§11-13A-20a. Dedication of tax.
(a) The amount of taxes collected under this article from providers of health care items or services, including any interest, additions to tax and penalties collected under article ten of this chapter, less the amount of allowable refunds and any interest payable with respect to such refunds, shall be deposited into the special revenue fund created in the State Treasurer's Office and known as the Medicaid State Share Fund. Said fund shall have separate accounting for those health care providers as set forth in articles four-b and four-c, chapter nine of this code.

(b) Notwithstanding the provisions of subsection (a) of this section, for the remainder of fiscal year one thousand nine hundred ninety-three and for each succeeding fiscal year, no expenditures from taxes collected from providers of health care items or services are authorized except in accordance with appropriations by the Legislature.

(c) The amount of taxes on the privilege of severing timber collected under section three-b of this article, including any interest, additions to tax and penalties collected under article ten of this chapter, less the amount of allowable refunds and any interest payable with respect to such refunds, shall be paid into a special revenue account in the State Treasury to be appropriated by the Legislature for purposes of the Division of Forestry.

(d) Notwithstanding any other provision of this code to the contrary, beginning the first day of January, two thousand nine, there is hereby dedicated an annual amount not to exceed four million dollars from annual collections of the tax imposed by section three-d of this article to be deposited into the West Virginia Infrastructure Fund, created in section nine, article fifteen-a, chapter thirty-one of this code.

(e) Beginning with the fiscal year ending the thirtieth day of June, two thousand nine, and each fiscal year thereafter, the Tax Commissioner shall pay from the taxes imposed in section three-d of this article, on the first day of October of each year, into the West Virginia Infrastructure Fund, an amount not to exceed four million dollars per fiscal year. Prior to making any such payment the commissioner shall deduct the amount of refunds lawfully paid and administrative costs authorized by this code.

(f) The Tax Commissioner shall provide to the West Virginia Infrastructure and Jobs Development Council a breakdown of coalbed methane taxes paid and amount of coalbed methane produced by county. The commissioner may obtain any production or other necessary information not currently reported to the commissioner from the owners or operators of coalbed methane wells or from the Department of Environmental Protection or both.