West Virginia Legislature
2025 REGULAR SESSION
Introduced
Senate Bill 350
By Senator Woodrum
[Introduced February 13, 2025; referred
to the Committee on the Judiciary]
A BILL to amend and reenact §64-7-1 of the Code of West Virginia, 1931, as amended, relating to authorizing the State Tax Department to promulgate a legislative rule relating to alternative resolution of tax disputes.
Be it enacted by the Legislature of West Virginia:
## ARTICLE 7. Authorization for Department of Revenuie to promulgate legislative rules.
The legislative rule filed in the State Register on August 30, 2024, authorized under the authority of §11-10-23 of this code, modified by the State Tax Department to meet the objections of the Legislative Rule-Making Review Committee and refiled in the State Register on October 9, 2024, relating to the State Tax Department (alternative resolution of tax disputes, 110 CSR 10G), is authorized.
NOTE: The purpose of this bill is to authorize the State Tax Department to promulgate a legislative rule relating to alternative resolution of tax disputes.
This section is new; therefore, strike-throughs and underscoring have been omitted.