WEST VIRGINIA LEGISLATURE

2024 REGULAR SESSION

Introduced

House Bill 4084

By Delegate Smith
[Introduced January 10, 2024; Referred to

Committee on Finance then 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 privilege tax on sales of hemp-derived cannabinoid and kratom products.

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 July 25, 2023, authorized under the authority of §19-12E-12 of this code, relating to the West Virginia Tax Department (privilege tax on sales of hemp-derived cannabinoid and kratom products, 110 CSR 99), is authorized.

NOTE: The purpose of this bill is to authorize the West Virginia Tax Department to promulgate a legislative rule relating to privilege tax on sales of hemp-derived cannabinoid and kratom products.

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