WEST VIRGINIA LEGISLATURE

2022 REGULAR SESSION

Introduced

House Bill 4165

BY Delegate Foster

[Introduced January 18, 2022; Referred to the Committee on Finance then Government Organization]

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 the Exemption for Repair, Remodeling, and Maintenance of Aircraft.

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 8, 2021, authorized under the authority of §11-15-9t 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 September 7, 2021, relating to the State Tax Department (Exemption for Repair, Remodeling, and Maintenance of Aircraft, 110 CSR 15L), is authorized.

NOTE: The purpose of this bill is to authorize the State Tax Department to promulgate a legislative rule relating to the Exemption for Repair, Remodeling, and Maintenance of Aircraft.

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