Introduced Version
Senate Bill 323 History
| 
Email
Key: Green = existing Code. Red = new code to be enacted
110 CSR 10J
Senate Bill No. 323
(By Senators Minard, Fanning, Prezioso,
Unger and Boley)
__________
[Introduced January 26, 2007; referred to the
Committee on Finance;
and then to the Committee on the Judiciary.]
__________
A BILL to amend and reenact article 7, chapter 64 of the Code of
West Virginia, 1931, as amended, relating to authorizing the
Tax Department to promulgate a legislative rule relating to
abusive tax shelters.
Be it enacted by the Legislature of West Virginia:
That article 7, chapter 64 of the Code of West Virginia, 1931,
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 Department.
The legislative rule filed in the state register on the
twenty-fifth day of July, two thousand six, authorized under the
authority of section five, article ten, chapter eleven, 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 the second day of November, two thousand six, relating
to the Tax Department (abusive tax shelters, 110 CSR 10J), is
authorized.
NOTE: The purpose of this bill is to authorize the Tax
Department to promulgate a legislative rule relating to Abusive Tax
Shelters.
This section is new; therefore, strike-throughs and
underscoring have been omitted.
Webmaster | © 2024 West Virginia Legislature **
