Introduced Version
Senate Bill 399 History
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Key: Green = existing Code. Red = new code to be enacted
Senate Bill No. 399
(By Senators Ross, Anderson, Minard,
Snyder, Boley and Minear)
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[Introduced January 25, 2002; referred to the
Committee on Finance; and then to
the Committee on the Judiciary.]
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A BILL to amend and reenact section one, article seven, chapter
sixty-four of the code of West Virginia, one thousand nine
hundred thirty-one, as amended, relating to authorizing the
tax commissioner to promulgate a legislative rule relating to
the senior citizen tax for property taxes paid.
Be it enacted by the Legislature of West Virginia:
That section one, article seven, chapter sixty-four of the
code of West Virginia, one thousand nine hundred thirty-one, as
amended, be amended and reenacted to read as follows:
ARTICLE 7. AUTHORIZATION FOR DEPARTMENT OF TAX AND REVENUE TO
PROMULGATE LEGISLATIVE RULES.
§64-7-1. Tax commissioner.
(a) The legislative rule filed in the state register on the
eleventh day of July, two thousand, under the authority of section
five, article one-c, chapter eleven of this code, relating to the
tax commissioner (valuation of public utility property for ad
valorem property tax purposes, 110 CSR 1M), is authorized.
(b) The legislative rule filed in the state register on the
twenty-fourth day of July, two thousand, under the authority of
section one-b, article three, chapter eleven of this code, modified
by the tax commissioner to meet the objections of the legislative
rule-making review committee and refiled in the state register on
the fifteenth day of December, two thousand, relating to the tax
commissioner (valuation of percentage of completion of improvements
and infrastructure development in a recorded plan or plat, 110 CSR
4), is authorized.
(c) The legislative rule filed in the state register on the
thirty-first day of August, two thousand, under the authority of
section twenty-three, article twenty, chapter forty-seven of this
code, modified by the tax commissioner to meet the objections of
the legislative rule-making review committee and refiled in the
state register on the twenty-seventh day of October, two thousand,
relating to the tax commissioner (bingo, 110 CSR 16), is
authorized.
(d) The legislative rule filed in the state register on the
twenty-fourth day of July, two thousand, under the authority of
section five, article ten, chapter eleven of this code, modified by
the tax commissioner to meet the objections of the legislative
rule-making review committee and refiled in the state register on
the twentieth day of September, two thousand, relating to the tax
commissioner (cigarette excise tax, 110 CSR 17), is authorized.
(e) The legislative rule filed in the state register on the
thirty-first day of August, two thousand, under the authority of
section twenty-one, article twenty, chapter forty-seven of this
code, modified by the tax commissioner to meet the objections of
the legislative rule-making review committee and refiled in the
state register on the twenty-seventh day of October, two thousand,
relating to the tax commissioner (charitable raffles, 110 CSR 37),
is authorized.
(f) The legislative rule filed in the state register on the
eighteenth day of August, two thousand, under the authority of
section five, article ten, chapter eleven of this code, modified by
the tax commissioner to meet the objections of the legislative
rule-making review committee and refiled in the state register on
the twentieth day of September, two thousand, relating to the tax
commissioner (exchange of information agreement between the state
tax division and the alcohol beverage control commission, 110 CSR 50B), is authorized.
(g) The legislative rule filed in the state register on the
twenty-third day of July, two thousand one, authorized under the
authority of section twenty-one, article twenty-one, chapter
eleven, of this code, modified by the tax commissioner to meet the
objections of the legislative rule-making review committee and
refiled in the state register on the fourth day of October, two
thousand one, relating to the tax commissioner (senior citizen tax
for property taxes paid, 110 CSR 21B), is authorized.
NOTE: The purpose of this bill is to authorize the Tax
Commissioner to promulgate a legislative rule relating to the
Senior Citizen Tax for Property Taxes Paid.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.
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