This bill aims to amend the Code of West Virginia by removing the existing caps on the number of investigators in the criminal investigation division and examiners in the special audits division of the State Tax Department. Specifically, it eliminates the previous limit of "no more than twelve investigators" and "no more than eight tax examiners," allowing for an increase in personnel to better enforce tax compliance laws. The bill also establishes that the criminal investigation division will consist of investigators, one of whom will serve as the division director, along with necessary support staff.

Additionally, the bill introduces new provisions regarding the funding of these divisions. It specifies that certain charitable fees will be deposited into a special revenue account to support compliance expenditures related to the operations of both divisions. This includes employee compensation, equipment, and other operational costs. Furthermore, it mandates that unencumbered funds exceeding $150,000 in the special revenue account at the end of each fiscal year will be transferred to the General Revenue Fund. Overall, the bill seeks to enhance the capacity and effectiveness of the State Tax Department in enforcing tax laws.

Statutes affected:
Introduced Version: 11-9-2a