WEST VIRGINIA LEGISLATURE

2019 REGULAR SESSION

Introduced

House Bill 2265

BY Delegate Foster

[Introduced January 10, 2019; Referred

to the Committee on 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 senior citizen tax credit for property taxes paid.

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, 2018, authorized under the authority of §11-21-21 of this code, relating to the State Tax Department (senior citizen tax credit for property taxes paid, 110 CSR 21B), is authorized.

 

NOTE: The purpose of this bill is to authorize the State Tax Department to promulgate a legislative rule relating to senior citizen tax credit for property taxes paid.

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