West Virginia Legislature
2023 REGULAR SESSION
House Bill 2685
BY Delegate Foster
[Introduced January 17, 2023; Referred to the Committee on Finance then the Judiciary]
A BILL to amend and reenact §64-7-1 of the Code of West Virginia, 1931, as amended, relating to authorizing the Tax Department to promulgate a legislative rule relating to municipal sales and use tax administration.
Be it enacted by the Legislature of West Virginia:
The legislative rule filed in the State Register on July 26, 2022, authorized under the authority of §11-10-11c of this code, modified by the Tax Department to meet the objections of the Legislative Rule-Making Review Committee and refiled in the State Register on September 26, 2022, relating to the Tax Department (municipal sales and use tax administration, 110 CSR 28), is authorized.
NOTE: The purpose of this bill is to authorize the Tax Department to promulgate a legislative rule relating to municipal sales and use tax administration.
This section is new; therefore, strike-throughs and underscoring have been omitted.