Kiss noted when the business franchise tax and sales tax on food were imposed in 1989 to deal with a state budget crisis, "We assured everyone we would take the taxes off once we got the state turned around."
Also, to balance the budget last year, the administration emptied a $45 million account used to assure that state personal income tax refunds are paid quickly.
Because that fund remains empty, Kiss said the department will be monitoring tax refunds closely this year.
"We may be in a uniquely weird situation in terms of making refunds," he said.
Unlike before 1994, when the Income Tax Reserve Fund was established, there is not an issue with the state's ability to pay refunds, since the state currently has more than $933 million in its Rainy Day funds.
"It will not be an issue of not having resources -- we have nearly a billion dollars -- it will be an issue of accessing those resources," Kiss said.
Reach Phil Kabler at ph...@wvgazette.com or 304-348-1220.