WEST VIRGINIA LEGISLATURE
2022 REGULAR SESSION
Introduced
House Bill 4164
BY Delegate Foster
[Introduced January 18, 2022; Referred to the Committee on Finance then Government Organization]
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 the Sales Tax Holiday.
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 June 30, 2021, authorized under the authority of §11-15-9s 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 21, 2021, relating to the Tax Department (Sales Tax Holiday, 110 CSR 15F), is authorized.
NOTE: The purpose of this bill is to authorize the Tax Department to promulgate a legislative rule relating to the Sales Tax Holiday.
This section is new; therefore, strike-throughs and underscoring have been omitted.