Eliminating accelerated tax payment requirements.

HB 2012 eliminates a requirement for certain businesses to make an accelerated tax payment for the first 15 days of June by June 20th. Specifically, it removes Section 11-15-16(g) from West Virginia law, which applied to taxpayers whose average monthly tax payments exceeded $100,000 in the prior year. This change simplifies the payment schedule for those businesses by ending the June 20th deadline for the early payment. The bill takes effect immediately upon passage, removing this specific administrative requirement from the tax code.