WEST virginia legislature

2018 regular session

Introduced

House Bill 4102

By Delegates Sobonya and Frich

[Introduced January 15, 2018; Referred
to the 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 State Tax Department to promulgate a legislative rule relating to farm to food bank tax credit.

Be it enacted by the Legislature of West Virginia:

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

§64-7-1. State Tax Department.

The legislative rule filed in the State Register on July 27, 2017, authorized under the authority of §11-13DD-5 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 September 1, 2017, relating to the State Tax Department (farm to food bank tax credit, 110 CSR 13DD), is authorized.

NOTE: The purpose of this bill is to authorize the State Tax Department to promulgate a legislative rule relating to farm to food bank tax credit.

This section is new; therefore, strike-throughs and underscoring have been omitted.