Bill Text: WV SB54 | 2024 | Regular Session | Introduced

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Bill Title: Tax Department rule relating to aircraft operated under fractional ownership program

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2024-01-30 - Reported in Com. Sub. for S. B. 50 [SB54 Detail]

Download: West_Virginia-2024-SB54-Introduced.html

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West Virginia Legislature

2024 REGULAR SESSION

Introduced

Senate Bill 54

BY Senator Woodrum

[Introduced January 10, 2024; 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 West Virginia Tax Department to promulgate a legislative rule relating to aircraft operated under a fractional ownership program.

Be it enacted by the Legislature of West Virginia:

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

§64-7-1. West Virginia Tax Department.

The legislative rule filed in the State Register on March 28, 2023, authorized under the authority of §11-15-9p of this code, relating to the West Virginia Tax Department (aircraft operated under a fractional ownership program, 110 CSR 15K), is authorized.

 

NOTE: The purpose of this bill is to authorize the West Virginia Tax Department to promulgate a legislative rule relating to aircraft operated under a fractional ownership program.

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