Bill Text: WV SB240 | 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 1-0)

Status: (Introduced - Dead) 2018-01-26 - Reported in Com. Sub. for S. B. 237 [SB240 Detail]

Download: West_Virginia-2018-SB240-Introduced.html

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WEST VIRGINIA LEGISLATURE

2018 REGULAR SESSION

Introduced

Senate Bill 240

By Senator Maynard

[Introduced January 11, 2018; Referred

 to the Committee on Finance; and then 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 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.