110 CSR 10K
H. B. 2228
(By Delegates Brown, D. Poling, Talbott, Miley,
Overington and Sobonya)
[Introduced February 12, 2009; referred to the
Committee on Finance then 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
State Tax Department to promulgate a legislative rule relating
to combined returns pursuant to an investigation by the Tax
Commissioner.
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
twenty-ninth day of August, two thousand eight, authorized under
the authority of section seven-d, article ten, 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 twelfth day of January, two
thousand nine, relating to the State Tax Department (combined
returns pursuant to an investigation by the Tax Commissioner, 110
CSR 10K), 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 an Investigation by the Tax Commissioner.
This section is new; therefore, strike-throughs and
underscoring have been omitted.