Bill-Tax, Agri Equip
H. B. 2377
(By Delegates Douglas, Hunt, Compton,
Faircloth, Linch and Riggs)
[Introduced March 3, 1997; referred to the
Committee on Finance then the Judiciary.]
A BILL to amend and reenact section two, article seven,
chapter sixty-four of the code of West Virginia, one
thousand nine hundred thirty-one, as amended, relating
to authorizing the tax division to promulgate a
legislative rule relating to the tax credit for
qualified agricultural equipment.
Be it enacted by the Legislature of West Virginia:
That section two, 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.
§64-7-2. Department of tax and revenue; tax division; and
state tax commissioner.
(a) The legislative rules rule filed in the state
register on the twenty-eighth day of July, one thousand
nine hundred ninety-five, authorized under the authority
of section twelve, article fourteen-b, chapter eleven of
this code, modified by the tax division to meet the
objections of the legislative rule-making review committee
and refiled in the state register on the twenty-second
day of September, one thousand nine hundred ninety-five,
relating to the tax division (international fuel tax
agreement, 110 CSR 14B), are is authorized.
(b) The legislative rules rule filed in the state
register on the twenty-eighth day of July, one thousand
nine hundred ninety-five, authorized under the authority of
section twenty-three, article twenty, chapter forty-seven
of this code, modified by the tax division to meet the
objections of the legislative rule-making review committee
and refiled in the state register on the twenty-fourth
day of January, one thousand nine hundred ninety-six,
relating to the tax division (bingo, 110 CSR 16), are is
authorized with the amendments set forth below:
"On page seven, subdivision 3.1.9, by striking out the word 'are' and inserting in lieu thereof the word 'is';
On page nineteen, subsection 11.1, by striking out the
words 'limited occasion licenses' and inserting in lieu
thereof the words 'limited occasion licensees';
On page twenty-three, subdivision 16.1.4, by striking
out the words 'these regulations' and inserting in lieu
thereof the words 'this rule';
And,
On page twenty-five, subsection 18.1, by striking out
the words 'these regulations' and inserting in lieu thereof
the words 'this rule'."
(c) The legislative rules rule filed in the state
register on the twenty-eighth day of July, one thousand
nine hundred ninety-five, authorized under the authority
of section three, article thirteen-i, chapter eleven of
this code, modified by the tax division to meet the
objections of the legislative rule-making review committee
and refiled in the state register on the twenty-second
day of September, one thousand nine hundred ninety-five,
relating to the tax division (tax credit for employing
former members of Colin Anderson center, 110 CSR 13I), are
is authorized.
(d) The legislative rules rule filed in the state register on the twenty-eighth day of July, one thousand
nine hundred ninety-five, authorized under the authority of
section four, article six-a, chapter eleven of this code,
modified by the tax division to meet the objections of the
legislative rule-making review committee and refiled in the
state register on the twenty-second day of September, one
thousand nine hundred ninety-five, relating to the tax
division (pollution control facilities, 110 CSR 6), are is
authorized.
(e) The legislative rules rule filed in the state
register on the twenty-eighth day of July, one thousand
nine hundred ninety-five, authorized under the authority of
section five, article ten, chapter eleven of this code,
modified by the tax division to meet the objections of the
legislative rule-making review committee and refiled in the
state register on the first day of December, one thousand
nine hundred ninety-five, relating to the tax division
(business and occupation tax, 110 CSR 13), are is
authorized.
(f) The legislative rule filed in the state register
on the twenty-third day of July, one thousand nine hundred
ninety-six, authorized under the authority of section five,
article thirteen-j, chapter eleven, of this code, modified by the tax division to meet the objections of the
legislative rule-making review committee and refiled in the
state register on the thirty-first day of October, one
thousand nine hundred ninety-six, relating to the tax
division (tax credit for qualified agricultural equipment
,
110 CSR 13J), areis authorized.
NOTE: The purpose of this bill is to authorize the
Tax Division to promulgate a legislative rules relating to
the Tax Credit for Qualified Agricultural Equipment
.
Strike-throughs indicate language that would be
stricken from the present law, and underscoring indicates
new language that would be added.