---
type: "Bill"
title: "Relating to collection of tax and priority of distribution of estate or property in receivership"
description: "Relating to collection of tax and priority of distribution of estate or property in receivership"
jurisdiction: "us/states/wv"
legislature: "West Virginia Legislature"
session: "2020"
identifier: "SB 321"
citation: "West Virginia SB 321 (2020)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Trump"]
version_count: 2
action_count: 35
vote_count: 2
first_action: "2020-01-13"
last_action: "2020-04-14"
source: "openstates"
source_identifier: "ocd-bill/80e70ae5-ef11-4431-a711-eedbae8db9f9"
source_url: "http://www.legis.state.wv.us/Bill_Status/Bills_history.cfm?input=321&year=2020&sessiontype=RS&btype=bill"
source_hash: "3524d4206f316ec179228562c5c9bee27e82c91695da987e069ec3ee448c223b"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-wv"]
---

# West Virginia SB 321 (2020) — Relating to collection of tax and priority of distribution of estate or property in receivership

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Enrolled Version** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=SB321%20ENR.htm&yr=2020&sesstype=RS&i=321)
2. **Introduced Version** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=SB321%20INTR.htm&yr=2020&sesstype=RS&i=321)

## Votes

- PASSAGE — **91–2** (pass) · lower
- Passage — **34–0** (pass) · upper

## Sponsors

- Trump — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2020-01-13** Filed for introduction `filing`
- **2020-01-13** To Judiciary `referral-committee`
- **2020-01-13** Introduced in Senate `introduction`
- **2020-01-13** To Judiciary `referral-committee`
- **2020-01-21** Reported do pass `committee-passage`
- **2020-01-22** On 1st reading
- **2020-01-22** Read 1st time `reading-1`
- **2020-01-23** On 2nd reading
- **2020-01-23** Read 2nd time `reading-2`
- **2020-01-24** On 3rd reading
- **2020-01-24** Read 3rd time `reading-3`
- **2020-01-24** Passed Senate (Roll No. 22) `passage`
- **2020-01-24** Ordered to House
- **2020-01-27** Introduced in House `introduction`
- **2020-01-27** To Judiciary `referral-committee`
- **2020-01-27** To House Judiciary `referral-committee`
- **2020-02-05** Do pass
- **2020-02-06** On 1st reading, Special Calendar
- **2020-02-06** Read 1st time `reading-1`
- **2020-02-07** On 2nd reading, Special Calendar
- **2020-02-10** From Special Calendar, 2nd reading, placed on House Calendar
- **2020-02-11** On 2nd reading, House Calendar
- **2020-02-11** From House Calendar, 2nd reading, placed on Special Calendar
- **2020-02-11** Read 2nd time `reading-2`
- **2020-02-12** On 3rd reading, Special Calendar
- **2020-02-12** Read 3rd time `reading-3`
- **2020-02-12** Passed House (Roll No. 147) `passage`
- **2020-02-12** Communicated to Senate
- **2020-02-12** Completed legislative action
- **2020-02-13** House Message received
- **2020-02-25** To Governor 2/25/20 `executive-receipt`
- **2020-02-26** To Governor 2/25/20 - House Journal `executive-receipt`
- **2020-03-02** Approved by Governor 3/2/20 `executive-signature`
- **2020-03-03** Approved by Governor 3/2/20 - House Journal
- **2020-04-14** Chapter 138, Acts, Regular Session, 2020

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/80e70ae5-ef11-4431-a711-eedbae8db9f9`. Confidence: reported (aggregated from official West Virginia legislature records).