House 4258

WEST VIRGINIA LEGISLATURE

2026 REGULAR SESSION

Introduced

House Bill 4258

By Delegate D. Smith

[Introduced January 14, 2026; referred to the Committee on Finance]

A BILL to amend and reenact §64-7-1 of the Code of West Virginia, 1931, as amended, relating to authorizing the Tax Department to promulgate a legislative rule relating to on-line bingo and raffles.

Be it enacted by the Legislature of West Virginia:

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

§64-7-1. Tax Department.

The legislative rule filed in the State Register on July 25, 2025, authorized under the authority of §47-21A-23 of this code, modified by the Tax Department to meet the objections of the Legislative Rule-Making Review Committee and refiled in the State Register on September 24, 2025, relating to the Tax Department (on-line bingo and raffles, 110 CSR 16A), is authorized.

NOTE: The purpose of this bill is to authorize the Tax Department to promulgate a legislative rule relating to on-line bingo and raffles.

Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.