Bill Text: WV HB4105 | 2018 | Regular Session | Introduced

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Bill Title: Tax Department, rule relating to municipal sales and service and use tax administration

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced - Dead) 2018-01-25 - To House Judiciary [HB4105 Detail]

Download: West_Virginia-2018-HB4105-Introduced.html

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WEST VIRGINIA LEGISLATURE

2018 REGULAR SESSION

Introduced

House Bill 4105

By Delegates Sobonya and Frich

[Introduced January 15, 2018; 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 State Tax Department to promulgate a legislative rule relating to municipal sales and service and use tax administration.

Be it enacted by the Legislature of West Virginia:

ARTICLE 7. Authorization for Department of Revenue to promulgate legislative rules.

§64-7-1. State Tax Department.

The legislative rule filed in the State Register on July 28, 2017, authorized under the authority of §11-10-11c 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 September 8, 2017, relating to the State Tax Department (municipal sales and service and use tax administration, 110 CSR 28), is authorized.

 

NOTE: The purpose of this bill is to authorize the State Tax Department to promulgate a legislative rule relating to municipal sales and service and use tax administration.

This section is new; therefore, strike-throughs and underscoring have been omitted.