Senate 350

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.

§64-7-1. State Tax Department.

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.