Senate Bill No. 213
(By Senators Ross, Anderson, Macnaughtan,
Boley and Buckalew)
__________
[Introduced March 3, 1997; referred to the
Committee on Finance;
and then to the Committee on 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 personal
income tax low income exclusions.
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 sixteenth day of August, one thousand nine hundred
ninety-six, authorized under the authority of section
fifty-one, article twenty-one, 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 (personal income tax low income
exclusions
, 110 CSR 13J21.1), is authorized.
NOTE: The purpose of this bill is to authorize the
Tax Division to promulgate a legislative rule relating to
Personal Income Tax Low Income Exclusions
.
Strike-throughs indicate language that would be
stricken from the present law, and underscoring indicates
new language that would be added.