110 CSR 13X
Senate Bill No. 418
(By Senators Minard, Snyder, Prezioso, Boley and K. Facemyer)
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[Introduced February 1, 2010; referred to the
Committee on
Finance;
and then to the Committee on the Judiciary.]
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A BILL to amend and reenact article 7, chapter 64 of the Code of
West Virginia, 1931, as amended, relating to authorizing the
State Tax Department to promulgate a legislative rule relating
to the film industry investment tax credit.
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. State Tax Department.
The legislative rule filed in the state register on the
thirtieth day of July, two thousand nine, authorized under the
authority of section nine, article thirteen-x, chapter eleven, 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 the twenty-first day of January,
two thousand ten, relating to the State Tax Department (film
industry investment tax credit, 110 CSR 13X), is authorized.
NOTE: The purpose of this bill is to authorize the State Tax
Department to promulgate a legislative rule relating to combined
returns pursuant to the Film Industry Investment Tax Credit.
This section is new; therefore, strike-throughs and
underscoring have been omitted.
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