WEST VIRGINIA LEGISLATURE
2025 REGULAR SESSION
Introduced
Senate Bill 352
By Senator Woodrum
[Introduced February 13, 2025; referredto 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 the exchange of information pursuant to written agreement.
Be it enacted by the Legislature of West Virginia:
## ARTICLE 7. Authorization for Department of revenue to promulgate legislative rules.
The legislative rule filed in the State Register on March 11, 2024, authorized under the authority of §11-10-5 of this code, relating to the State Tax Department (exchange of information pursuant to written agreement, 110 CSR 50C), is authorized.
NOTE: The purpose of this bill is to authorize the State Tax Department to promulgate a legislative rule relating to exchange of information pursuant to written agreement.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.