West Virginia 2023 Regular Session

West Virginia Senate Bill SB350

Introduced
1/20/23  

Caption

Authorizing Tax Department to promulgate legislative rule relating to Valuation of producing and reserve oil, natural gas liquids, and natural gas for ad valorem property tax purposes

Impact

If enacted, SB350 would establish a crucial framework for how oil and gas are valued for tax purposes, which is essential for ensuring compliance with state tax laws. The proposed rule is intended to clarify valuation methods and reduce ambiguities that may lead to disputes between energy producers and the state. The bill's implications would affect not only the Tax Department's operations but also the overall revenue generated from these industries, impacting state funding for public services.

Summary

Senate Bill 350 aims to authorize the West Virginia Tax Department to promulgate a legislative rule regarding the valuation of producing and reserve oil, natural gas liquids, and natural gas for ad valorem property tax purposes. This bill responds to the need for updated regulations that reflect market conditions and assist in the fair taxation of energy resources. The legislation aligns the state's tax framework with current economic realities in the energy sector, aiming for a more equitable tax system for producers of these resources.

Sentiment

The sentiment surrounding SB350 appears to be generally positive among lawmakers who support it, as they view it as a necessary step to modernize the tax code in alignment with energy sector developments. However, there may be concerns from certain stakeholders about how these changes could affect tax liabilities for smaller producers. The legislative discourse reflects an understanding of the balance needed between fiscal responsibility and industry viability.

Contention

Notable points of contention could arise around the methods used for valuation and the potential for increased taxation on certain producers. Opponents might argue that the bill does not sufficiently account for the challenges faced by smaller operators in the oil and gas sector. As discussions progress, it will be crucial to monitor how different stakeholders weigh in on the bill's provisions and whether amendments are offered to address potential inequities.

Companion Bills

WV HB2681

Similar To Authorizing the Tax Department to promulgate a legislative rule relating to Valuation of producing and reserve oil, natural gas liquids, and natural gas for ad valorem property tax purposes

Previously Filed As

WV HB4162

Authorizing the Tax Department to promulgate a legislative rule relating to Valuation of Producing and Reserve Oil, Natural Gas Liquids, and Natural Gas for Ad Valorem Property Tax Purposes

WV HB2681

Authorizing the Tax Department to promulgate a legislative rule relating to Valuation of producing and reserve oil, natural gas liquids, and natural gas for ad valorem property tax purposes

WV SB323

Tax Department rule relating to valuation of producing and reserve oil, natural gas liquids, and natural gas for ad valorem property tax purposes

WV SB345

Authorizing Department of Revenue to promulgate legislative rules

WV SB395

Relating to valuation of industrial property and natural resources by Tax Commissioner

WV HB3334

Valuation of industrial property and natural resources property by Tax Commissioner

WV HB4336

Providing for the valuation of natural resources property

WV SB312

Authorization for Department of Revenue to promulgate legislative rules

WV SB353

Authorizing Tax Department to promulgate legislative rule relating to property transfer tax

WV HB2684

Authorizing the Tax Department to promulgate a legislative rule relating to property transfer tax

Similar Bills

No similar bills found.