ENROLLED
Senate Bill No. 186
(By Senators Manchin, Anderson, Grubb and Minard)
__________
[Passed March 12, 1994; in effect from passage.]
__________
AN ACT to amend and reenact sections two, four, five and six,
article seven, chapter sixty-four of the code of West
Virginia, one thousand nine hundred thirty-one, as amended;
all relating generally to the promulgation of administrative
rules and regulations by the various executive or
administrative agencies and the procedures relating thereto;
the legislative mandate or authorization for the
promulgation of certain legislative rules by various
executive and administrative agencies of the state;
authorizing certain of the agencies to promulgate certain
legislative rules in the form that the rules were filed in
the state register; authorizing certain of the agencies to
promulgate legislative rules as amended by the Legislature;
authorizing certain of the agencies to promulgate
legislative rules with various modifications presented to
and recommended by the legislative rule-making review
committee; authorizing the insurance commissioner to
promulgate legislative rules relating to insurance company
reporting forms, as modified; authorizing the insurance
commissioner to promulgate legislative rules relating to
substandard motor vehicle insurance notice requirements, as
modified; authorizing the insurance commissioner to
promulgate legislative rules relating to filing fees for
purchasing groups and for risk retention groups not
chartered in this state, as modified; authorizing the
insurance commissioner to promulgate legislative rules
relating to continuation of coverage under automobile
liability policies, as modified; authorizing the insurance
commissioner to promulgate legislative rules relating to
West Virginia life and health insurance guaranty association
act notice requirements, as modified; authorizing the
insurance commissioner to promulgate legislative rules
relating to group accident and sickness insurance minimum
policy coverage standards, as modified and amended;
authorizing the lottery commissioner to promulgate
legislative rules relating to the state lottery, as
modified; authorizing the racing commissioner to promulgate
legislative rules relating to greyhound racing; authorizing
the racing commissioner to promulgate legislative rules
relating to thoroughbred racing; authorizing the division of
tax to promulgate legislative rules relating to bingo;
authorizing the division of tax to promulgate legislative
rules relating to charitable raffle boards and games, as
modified; authorizing the division of tax to promulgate
legislative rules relating to business investment and jobsexpansion tax credit, small business tax credit, corporate
headquarters relocation tax credit; authorizing the division
of tax to promulgate legislative rules relating to preneed
cemetery companies, as modified and amended; and authorizing
the division of tax to promulgate legislative rules relating
to pollution control facilities.
Be it enacted by the Legislature of West Virginia:
That sections two, four, five and six, article seven,
chapter sixty-four of the code of West Virginia, one thousand
nine hundred thirty-one, as amended, be amended and reenacted,
all to read as follows:
ARTICLE 7. AUTHORIZATION FOR DEPARTMENT OF TAX AND REVENUE TO
PROMULGATE LEGISLATIVE RULES.
§64-7-2. Insurance commissioner.
(a) The legislative rules filed in the state register on the
eighteenth day of October, one thousand nine hundred eighty-
three, relating to the insurance commissioner (excess line
brokers), are authorized.
(b) The legislative rules filed in the state register on the
eighteenth day of August, one thousand nine hundred eighty-six,
modified by the insurance commissioner to meet the objections of
the legislative rule-making review committee and refiled in the
state register on the twelfth day of December, one thousand nine
hundred eighty-six, relating to the insurance commissioner
(examiners' compensation, qualification and classification), are
authorized.
(c) The legislative rules filed in the state register on thetwentieth day of February, one thousand nine hundred eighty-
seven, relating to the insurance commissioner (West Virginia
essential property insurance association), are authorized.
(d) The legislative rules filed in the state register on the
twenty-ninth day of May, one thousand nine hundred eighty-seven,
relating to the insurance commissioner (medical malpractice
annual reporting requirements), are authorized.
(e) The legislative rules filed in the state register on the
thirty-first day of July, one thousand nine hundred eighty-seven,
modified by the insurance commissioner to meet the objections of
the legislative rule-making review committee and refiled in the
state register on the seventh day of November, one thousand nine
hundred eighty-seven, relating to the insurance commissioner
(medical malpractice loss experience and loss expense reporting
requirements), are authorized.
(f) The legislative rules filed in the state register on the
thirtieth day of November, one thousand nine hundred eighty-
eight, modified by the insurance commissioner to meet the
objections of the legislative rule-making review committee and
refiled in the state register on the twenty-first day of
February, one thousand nine hundred eighty-nine, relating to the
insurance commissioner (transitional requirements for the
conversion of Medicare supplement insurance benefits and premiums
to conform to Medicare program revisions), are authorized.
(g) The legislative rules filed in the state register on the
twenty-sixth day of May, one thousand nine hundred eighty-nine,
modified by the insurance commissioner to meet the objections ofthe legislative rule-making review committee and refiled in the
state register on the twenty-eighth day of September, one
thousand nine hundred eighty-nine, relating to the insurance
commissioner (insurance adjusters), are authorized.
(h) The legislative rules filed in the state register on the
second day of February, one thousand nine hundred ninety,
modified by the insurance commissioner to meet the objections of
the legislative rule-making review committee and refiled in the
state register on the twenty-ninth day of May, one thousand nine
hundred ninety, relating to the insurance commissioner (accident
and sickness rate filing), are authorized.
(i) The legislative rules filed in the state register on the
tenth day of August, one thousand nine hundred ninety, modified
by the insurance commissioner to meet the objections of the
legislative rule-making review committee and refiled in the state
register on the ninth day of October, one thousand nine hundred
ninety, relating to the insurance commissioner (group
coordination of benefits), are authorized.
(j) The legislative rules filed in the state register on the
tenth day of August, one thousand nine hundred ninety, modified
by the insurance commissioner to meet the objections of the
legislative rule-making review committee and refiled in the state
register on the seventeenth day of January, one thousand nine
hundred ninety-one, relating to the insurance commissioner (AIDS
regulations), are authorized.
(k) The legislative rules filed in the state register on the
third day of December, one thousand nine hundred ninety, relatingto the insurance commissioner (health insurance benefits for
temporomandibular and craniomandibular disorders), are
authorized.
(l) The legislative rules filed in the state register on the
twelfth day of August, one thousand nine hundred ninety-one,
modified by the insurance commissioner to meet the objections of
the legislative rule-making review committee and refiled in the
state register on the thirteenth day of January, one thousand
nine hundred ninety-two, relating to the insurance commissioner
(guaranteed loss ratios as applied to individual sickness and
accident insurance policies), are authorized.
(m) The legislative rules filed in the state register on the
ninth day of August, one thousand nine hundred ninety-one,
modified by the insurance commissioner to meet the objections of
the legislative rule-making review committee and refiled in the
state register on the thirteenth day of January, one thousand
nine hundred ninety-two, relating to the insurance commissioner
(examiners' compensation, qualifications and classification), are
authorized.
(n) The legislative rules filed in the state register on the
seventeenth day of July, one thousand nine hundred ninety-one,
modified by the insurance commissioner to meet the objections of
the legislative rule-making review committee and refiled in the
state register on the thirteenth day of January, one thousand
nine hundred ninety-two, relating to the insurance commissioner
(permanent regulations on Medicare supplement insurance), are
authorized.
(o) The legislative rules filed in the state register on the
twelfth day of August, one thousand nine hundred ninety-one,
modified by the insurance commissioner to meet the objections of
the legislative rule-making review committee and refiled in the
state register on the thirteenth day of January, one thousand
nine hundred ninety-two, relating to the insurance commissioner
("tail" malpractice insurance covering certain medical and allied
health care providers), are authorized.
(p) The legislative rules filed in the state register on the
eighteenth day of September, one thousand nine hundred ninety-
two, relating to the insurance commissioner (regulation of credit
life insurance and credit accident and sickness insurance), are
authorized.
(q) The legislative rules filed in the state register on the
eighteenth day of September, one thousand nine hundred ninety-
two, modified by the insurance commissioner to meet the
objections of the legislative rule-making review committee and
refiled in the state register on the tenth day of December, one
thousand nine hundred ninety-two, relating to the insurance
commissioner (filing fees for purchasing groups and for risk
retention groups not chartered in this state), are authorized.
(r) The legislative rules filed in the state register on the
fourteenth day of October, one thousand nine hundred ninety-two,
relating to the insurance commissioner (group coordination of
benefits), are authorized with the amendment set forth below:
"On page six, subsection 2.1.9., after the words 'If a
person is covered by more than one employer group minimumbenefits plan, the order of benefits determination rules of this
regulation decide the order in which their benefits are
determined in relation to each other' by inserting a colon and
the words '
Provided, That under the provisions of West Virginia
Code §5-16-12(a), coverage issued pursuant to the Public
Employees Insurance Act is secondary to an employer group minimum
benefits plan and any other applicable health insurance
coverage.' "
(s) The legislative rules filed in the state register on the
eighteenth day of September, one thousand nine hundred ninety-
two, modified by the insurance commissioner to meet the
objections of the legislative rule-making review committee and
refiled in the state register on the fifteenth day of January,
one thousand nine hundred ninety-three, relating to the insurance
commissioner (permanent regulations on medicare supplement
insurance), are authorized.
(t) The legislative rules filed in the state register on the
eighteenth day of September, one thousand nine hundred ninety-
two, modified by the insurance commissioner to meet the
objections of the legislative rule-making review committee and
refiled in the state register on the fifteenth day of January,
one thousand nine hundred ninety-three, relating to the insurance
commissioner (individual and employer group minimum benefits,
accident and sickness insurance policies), are authorized with
the amendment set forth below:
"On page two, subsection 3.2 by striking out the period and
inserting the following: 'other than coverage issued pursuant tothe Public Employees Insurance Act, as provided in West Virginia
Code §5-16-12(a).' "
(u) The legislative rules filed in the state register on the
eighteenth day of September, one thousand nine hundred ninety-
two, modified by the insurance commissioner to meet the
objections of the legislative rule-making review committee and
refiled in the state register on the fifteenth day of January,
one thousand nine hundred ninety-three, relating to the insurance
commissioner (long-term care insurance), are authorized.
(v) The legislative rules filed in the state register on the
eighteenth day of September, one thousand nine hundred ninety-
two, modified by the insurance commissioner to meet the
objections of the legislative rule-making review committee and
refiled in the state register on the fifteenth day of January,
one thousand nine hundred ninety-three, relating to the insurance
commissioner (standards for uniform health care administration),
are authorized.
(w) The legislative rules filed in the state register on the
sixteenth day of August, one thousand nine hundred ninety-three,
modified by the insurance commissioner to meet the objections of
the legislative rule-making review committee and refiled in the
state register on the twenty-ninth day of November, one thousand
nine hundred ninety-three, relating to the insurance commissioner
(insurance holding company systems reporting forms), are
authorized.
(x) The legislative rules filed in the state register on the
sixteenth day of August, one thousand nine hundred ninety-three,modified by the insurance commissioner to meet the objections of
the legislative rule-making review committee and refiled in the
state register on the twenty-ninth day of November, one thousand
nine hundred ninety-three, relating to the insurance commissioner
(substandard motor vehicle insurance notice requirements), are
authorized.
(y) The legislative rules filed in the state register on the
sixteenth day of August, one thousand nine hundred ninety-three,
modified by the insurance commissioner to meet the objections of
the legislative rule-making review committee and refiled in the
state register on the twenty-ninth day of November, one thousand
nine hundred ninety-three, relating to the insurance commissioner
(filing fees for purchasing groups and for risk retention groups
not chartered in this state), are authorized.
(z) The legislative rules filed in the state register on the
sixteenth day of August, one thousand nine hundred ninety-three,
modified by the insurance commissioner to meet the objections of
the legislative rule-making review committee and refiled in the
state register on the twenty-ninth day of November, one thousand
nine hundred ninety-three, relating to the insurance commissioner
(continuation of coverage under automobile liability policies),
are authorized.
(aa) The legislative rules filed in the state register on
the sixteenth day of August, one thousand nine hundred
ninety-three, modified by the insurance commissioner to meet the
objections of the legislative rule-making review committee and
refiled in the state register on the twenty-ninth day ofNovember, one thousand nine hundred ninety-three, relating to the
insurance commissioner (West Virginia life and health insurance
guaranty association act notice requirements), are authorized.
(bb) The legislative rules filed in the state register on
the sixteenth day of August, one thousand nine hundred
ninety-three, modified by the insurance commissioner to meet the
objections of the legislative rule-making review committee and
refiled in the state register on the twenty-ninth day of
November, one thousand nine hundred ninety-three, relating to the
insurance commissioner (group accident and sickness insurance
minimum policy coverage standards), are authorized with the
amendments set forth below:
On page two, section one, by inserting five new subsections
to read as follows:
"1.2.j. Coverage under a managed care program.
1.2.k. Bona Fide Associations.
1.2.l. Basic Hospital and Medical-Surgical Expense
Coverage.
1.2.m. Coverage under policies issued to groups of 61 or
more under which the coverage is negotiated by the policy holder.
1.2.n. Individual limited benefits policies subject to the
requirements of West Virginia Code §§ 33-16E-1, et. seq."
And,
On page two, section two, by inserting two new subsections,
designated subsections 2.2 and 2.3, to read as follows, and
renumbering the remaining subsections:
"2.2 Basic Hospital and Medical Surgical Expense Coverage"means policies designed to provide coverage for hospital and
medical surgical expenses only incurred as a result of a covered
accident or sickness. Coverage is provided for daily hospital
room and board, miscellaneous hospital services, hospital
out-patient services, surgical services, anesthesia services, and
in-hospital medical services, subject to any limitations,
deductibles and copayment requirements set forth in the policy.
Coverage is not provided for unlimited hospital or medical
surgical expenses.
2.3 'Bona Fide Association' means plans with a minimum of
one hundred members which shall have been organized in good faith
for purposes other than that of obtaining or providing insurance:
Provided, however, That the association shall also have been in
active existence for at least two years and shall have a
constitution and bylaws which provide that: (1) Tthe Association
holds annual meetings to further purposes of its members; (2)
except in the case of credit unions, the association collects
dues or solicits contributions from members; (3) the members have
voting privileges and representation on the governing board and
committees that exist under the authority of the association.";
And,
On page four, subsection 3.1, by deleting references to "or
certificate" and "or certificate holder" and by adding to the end
of the subsection the following:
"Certificates issued under a policy subject to this rule and
the terms used therein shall be consistent with this section.";
And,
On page nine, subsection 5.1, by deleting the following "on
certificates" and by adding the following at the end thereof:
"The benefits described in a certificate issued under a policy
subject to this rule shall be consistent with the benefits
contained in the policy and shall be no less than those required
under this section.";
And,
On page nine, subsection 5.1.b by striking out subsection
5.1.b in its entirety and inserting in lieu thereof the
following:
"5.1.b If an insurer terminates coverage under a policy
providing pregnancy coverage, such policy shall provide for an
extension of benefits as to pregnancy commencing while the policy
is in force and for which benefits would have been payable had
the policy remained in force, provided that this subsection shall
not apply when termination of coverage is due to fraud,
nonpayment of premium or any breach of the terms of the policy
for which termination is authorized under chapter thirty-three of
the code.";
And,
On page ten, subsection 5.1.3, by adding at the end of such
subsection the following:
"provided such benefits may be limited to those expenses
directly relating to the organ donation.";
And,
On page ten, subsection 5.1.i, by striking said subsection
in its entirety and inserting in lieu thereof the following:
"5.1.i. Termination of coverage under a policy shall be
without prejudice to any continuous loss which commenced while
the policy was in force, but the extension of benefits beyond the
period the policy was in force may be predicated upon the
continuous disability of the insured or limited to the duration
of the policy benefit period if any: Provided, That this
subsection shall not apply when termination of coverage is due to
fraud, nonpayment of premium or any breach of the terms of the
policy for which termination is authorized under chapter
thirty-three of the code.";
And,
On page nineteen, subsection 6.1, by deleting the references
to "or certificate" and "or certificate holder";
And,
On page twenty, subsection 6.9, by adding at the end of the
section the following:
"The notice shall also state that in the event the policy
holder exercises this right, the insurer shall not be obligated
to pay any benefits under the policy for claims submitted to the
insurer during such ten (10) day period."
§64-7-4. Lottery commission.
(a) The legislative rules filed in the state register on the
twenty-first day of April, one thousand nine hundred eighty-
seven, modified by the state lottery commission to meet the
objections of the legislative rule-making review committee and
refiled in the state register on the fourteenth day of August,
one thousand nine hundred eighty-seven, relating to the statelottery commission (state lottery), are authorized.
(b) The legislative rules filed in the state register on the
twenty-seventh day of June, one thousand nine hundred ninety,
modified by the state lottery commission to meet the objections
of the legislative rule-making review committee and refiled in
the state register on the fifth day of September, one thousand
nine hundred ninety, relating to the state lottery commission
(state lottery), are authorized.
(c) The legislative rules filed in the state register on the
sixteenth day of August, one thousand nine hundred ninety-three,
modified by the lottery commission to meet the objections of the
legislative rule-making review committee and refiled in the state
register on the nineteenth day of January, one thousand nine
hundred ninety-four, relating to the lottery commission (state
lottery), are authorized.
§64-7-5. Racing commission.
(a) The legislative rules filed in the state register on the
twenty-third day of April, one thousand nine hundred eighty-two,
relating to the West Virginia racing commission (Rule 795), are
authorized.
(b) The legislative rules filed in the state register on the
twenty-third day of April, one thousand nine hundred eighty-two,
relating to the West Virginia racing commission (Rule 819), are
authorized.
(c) The legislative rules filed in the state register on the
twenty-third day of April, one thousand nine hundred eighty-two,
relating to the West Virginia racing commission (Rule 107), areauthorized.
(d) The legislative rules filed with the legislative rule-
making review committee on the tenth day of January, one thousand
nine hundred eighty-three, relating to the West Virginia racing
commission (Rule 471), are authorized.
(e) The legislative rules filed in the state register on the
tenth day of January, one thousand nine hundred eighty-three,
relating to the West Virginia racing commission (Rule 526), are
authorized.
(f) The legislative rules filed in the state register on the
twentieth day of September, one thousand nine hundred eighty-
three, relating to the West Virginia racing commission (Rule 107)
greyhound racing, are authorized.
(g) The legislative rules filed in the state register on the
twentieth day of September, one thousand nine hundred eighty-
three, relating to the West Virginia racing commission (Rule 108)
greyhound racing, are authorized with the amendment set forth
below:
Following the word "Association" insert a period and strike
the remainder of the sentence.
(h) The legislative rules filed in the state register on the
twentieth day of September, one thousand nine hundred eighty-
three, relating to the West Virginia racing commission (Rule 108)
thoroughbred racing, are authorized with the amendment set forth
below:
Following the word "Association" insert a period and strike
the remainder of the sentence.
(i) The legislative rules filed in the state register on the
twentieth day of September, one thousand nine hundred eighty-
three, relating to the West Virginia racing commission (Rule 392)
greyhound racing, are authorized.
(j) The legislative rules filed in the state register on the
twentieth day of September, one thousand nine hundred eighty-
three, relating to the West Virginia racing commission (Rule 455)
greyhound racing, are authorized.
(k) The legislative rules filed in the state register on the
twentieth day of September, one thousand nine hundred eighty-
three, relating to the West Virginia racing commission (Rule
609A) greyhound racing, are authorized.
(l) The legislative rules filed in the state register on the
twentieth day of September, one thousand nine hundred eighty-
three, relating to the West Virginia racing commission (Rule 627)
greyhound racing, are authorized.
(m) The legislative rules filed in the state register on the
twentieth day of September, one thousand nine hundred eighty-
three, relating to the West Virginia racing commission (Rule 845)
thoroughbred racing, are authorized.
(n) The legislative rules filed in the state register on the
ninth day of November, one thousand nine hundred eighty-four,
relating to the West Virginia racing commission (greyhound racing
-- Rule 628), are authorized.
(o) The legislative rules filed in the state register on the
twenty-fifth day of September, one thousand nine hundred eighty-
four, relating to the West Virginia racing commission (greyhoundracing -- Rule 672), are authorized.
(p) The legislative rules filed in the state register on the
ninth day of November, one thousand nine hundred eighty-four,
relating to the West Virginia racing commission (thoroughbred
racing -- Rule 808), are authorized.
(q) The legislative rules filed in the state register on the
twenty-fifth day of September, one thousand nine hundred eighty-
four, relating to the West Virginia racing commission
(thoroughbred racing -- Rule 843), are authorized.
(r) The legislative rules filed in the state register on the
sixth day of August, one thousand nine hundred eighty-four,
relating to the West Virginia racing commission (greyhound racing
-- Rule 845-I), are authorized.
(s) The legislative rules filed in the state register on the
third day of September, one thousand nine hundred eighty-seven,
modified by the West Virginia racing commission to meet the
objections of the legislative rule-making review committee and
refiled in the state register on the twenty-first day of
December, one thousand nine hundred eighty-seven, relating to the
West Virginia racing commission (greyhound racing), are
authorized.
(t) The legislative rules filed in the state register on the
thirty-first day of July, one thousand nine hundred eighty-seven,
modified by the West Virginia racing commission to meet the
objections of the legislative rule-making review committee and
refiled in the state register on the eighteenth day of December,
one thousand nine hundred eighty-seven, relating to the WestVirginia racing commission (thoroughbred racing), are authorized
with the amendment set forth below:
On page fifty-five, Section 61.3(f), by striking all of
subsection (f) and inserting in lieu thereof the existing
provisions of subsection (f) as contained in 178 CSR 1, which
reads as follows:
"All moneys held by any licensee for the payment of
outstanding and unredeemed pari-mutuel tickets, if not claimed
within ninety (90) days after the close of the horse race meeting
in connection with which the tickets were issued, shall be turned
over by the licensee to the Racing Commission within fifteen (15)
days after the expiration of such ninety (90) day period and the
licensee shall give such information as the Racing Commission may
require concerning such outstanding and unredeemed tickets; viz.
The outs ledger enumerating all outstanding tickets at the close
of each meeting, to contain a record of all tickets redeemed in
the ninety (90) day period following, together with all redeemed
tickets which shall bear the stamp of the cashier(s) making
redemption: A stamp indicating "Outs Ticket". In addition, a
statement to accompany said ledger and tickets, setting forth the
quantity and amount of each denomination redeemed in the ninety
(90) day period, with a grand total indicating the sum paid in
"Outs". This sum subtracted from the outs on the closing day to
equal the remittance of the Association in settlement of the
"Out" account for the meeting."
(u) The legislative rules filed in the state register on the
ninth day of September, one thousand nine hundred eighty-eight,relating to the West Virginia racing commission (thoroughbred
racing), are authorized.
(v) The legislative rules filed in the state register on the
eighteenth day of January, one thousand nine hundred eighty-nine,
modified by the West Virginia racing commission to meet the
objections of the legislative rule-making review committee and
refiled in the state register on the twentieth day of February,
one thousand nine hundred eighty-nine, relating to the West
Virginia racing commission (greyhound racing), are authorized.
(w) The legislative rules filed in the state register on the
fourth day of March, one thousand nine hundred eighty-nine,
modified by the West Virginia racing commission to meet the
objections of the legislative rule-making review committee and
refiled in the state register on the first day of June, one
thousand nine hundred eighty-nine, relating to the West Virginia
racing commission (thoroughbred racing), are authorized.
(x) The legislative rules filed in the state register on the
twenty-second day of June, one thousand nine hundred eighty-nine,
relating to the West Virginia racing commission (greyhound
racing), are authorized.
(y) The legislative rules filed in the state register on the
tenth day of August, one thousand nine hundred ninety, modified
by the West Virginia racing commission to meet the objections of
the legislative rule-making review committee and refiled in the
state register on the fourteenth day of January, one thousand
nine hundred ninety-one, relating to the West Virginia racing
commission (thoroughbred racing), are authorized.
(z) The legislative rules filed in the state register on the
twenty-ninth day of October, one thousand nine hundred ninety,
modified by the West Virginia racing commission to meet the
objections of the legislative rule-making review committee and
refiled in the state register on the fourteenth day of January,
one thousand nine hundred ninety-one, relating to the West
Virginia racing commission (greyhound racing), are authorized
with the amendment set forth below:
On pages seventy-four-a through seventy-eight, section
forty-five, by striking out all of subsection 45.38.
(aa) The legislative rules filed in the state register on
the twenty-ninth day of July, one thousand nine hundred
ninety-one, modified by the racing commission to meet the
objections of the legislative rule-making review committee and
refiled in the state register on the twentieth day of September,
one thousand nine hundred ninety-one, relating to the racing
commission (thoroughbred racing), are authorized.
(bb) The legislative rules filed in the state register on
the fifteenth day of August, one thousand nine hundred
ninety-one, relating to the West Virginia racing commission
(greyhound racing), are authorized.
(cc) The legislative rules filed in the state register on
the eighteenth day of September, one thousand nine hundred
ninety-two, relating to the racing commission (pari-mutuel
wagering), are authorized.
(dd) The legislative rules filed in the state register on
the eighteenth day of September, one thousand nine hundredninety-two, modified by the racing commission to meet the
objections of the legislative rule-making review committee and
refiled in the state register on the twenty-sixth day of January,
one thousand nine hundred ninety-three, relating to the racing
commission (thoroughbred racing), are authorized.
(ee) The legislative rules filed in the state register on
the eighteenth day of September, one thousand nine hundred
ninety-two, modified by the racing commission to meet the
objections of the legislative rule-making review committee and
refiled in the state register on the twenty-sixth day of January,
one thousand nine hundred ninety-three, relating to the racing
commission (greyhound racing), are authorized.
(ff) The legislative rules filed in the state register on
the thirteenth day of August, one thousand nine hundred
ninety-three, relating to the racing commission (greyhound
racing), are authorized.
(gg) The legislative rules filed in the state register on
the thirteenth day of August, one thousand nine hundred
ninety-three, relating to the racing commission (thoroughbred
racing), are authorized.
§64-7-6. Department of tax and revenue; division of tax; and
state tax commissioner.
(a) The legislative rules filed in the state register on the
fifth day of January, one thousand nine hundred eighty-four,
relating to the state tax commissioner (appraisal of property for
periodic statewide reappraisals for ad valorem property tax
purposes), are authorized with the amendments set forth below:
On page 8, section 11.04(b)(2), definition of "Active Mining
Property," at the end of the first paragraph following the
period, by adding the following: "In the application of the
herein provided valuation formula on 'active mining property,'
the appropriate formula calculation will be based upon the actual
market to which the coal from that tract and seam is currently
being sold, whether it is 'metallurgical' or 'steam'."
On page 9, section 11.04(b)(3), definition of "Active
Reserves," at the end of the subsection, following the period, by
adding the following: "In the application of the herein provided
valuation formula on 'active reserves,' the appropriate formula
calculation will be based upon the actual market to which the
coal from that tract and seam is currently being sold, whether it
is 'metallurgical' or 'steam'."
On page 11, section 11.04(b)(11), definition of "Mineable
Coal," by striking the subsection and substituting in lieu
thereof the following: "(11) Mineable Coal. Coal which can be
mined under present day mining technology and economics."
On page 25, section 11.04(c)(2)(C), entitled "Property Tax
Component," by striking the subsection and inserting in lieu
thereof the following: "(C) Property Tax Component -- This
component will be derived by multiplying the assessment rate by
the statewide average of tax rates on Class III property."
On page 30, section 11.04(c)(4), entitled "Valuation of
Mined-Out/Unmineable/Barren Coal Properties," by striking the
numbers "$5.00" and inserting in lieu thereof the following:
"$1.00."
On page 31, section 11.04(c)(5)(B), by striking the words
and numbers "Five Dollars ($5.00)" and inserting in lieu thereof
the following: "One Dollar ($1.00)."
On page 53, section 11.05(h) by striking the symbol and
figures "($5.00)" and inserting in lieu thereof the following:
"($1.00)."
On page 73, section 11.06(h) by striking the symbol and
figures "$5.00" and inserting in lieu thereof the following:
"$1.00."
On page 81, section 11.07(e)(15)(B)(4) at the end of the
second sentence remove the period after the word "property" and
insert the words "unless the land is used for some other purpose
in which case it will be taxed according to its actual use."
On page 86, section 11.07(k) delete all of subsection (k).
On page 110, section 11.08(c)(4) by striking the symbol and
figures "$5.00" and inserting in lieu thereof the following:
"$1.00."
On page 111, section 11.08(c)(5)(B) by striking the symbol
and figures "$5.00" and inserting in lieu thereof the following:
"$1.00."
And,
On page 115, section 11.09(a)(3) in the first sentence,
insert after the word "land" the words "excluding farmland."
(b) The legislative rules filed in the state register on the
twenty-eighth day of September, one thousand nine hundred eighty-
four, relating to the state tax commissioner (estimated personal
income tax), are authorized with the amendments set forth below:
55.02(a)(2)(on page 182.2) line 18, after the word
"profession" strike the words "on his own account" and the comma
(,).
55.12(b)(1)(page 182.35) at the end of the section, change
the period to a comma, and add the following language: "and in
the case of a court appointed agent, a copy of the court order of
appointment is sufficient."
And,
55.12(c)(page 182.36) after the word "for," strike the word
"erroneous."
(c) The legislative rules filed in the state register on the
twenty-eighth day of September, one thousand nine hundred eighty-
four, modified by the state tax commissioner to meet the
objections of the legislative rule-making review committee and
refiled in the state register on the fourteenth day of November,
one thousand nine hundred eighty-four, and on the twenty-first
day of March, one thousand nine hundred eighty-five, relating to
the state tax commissioner (estimated corporation net income
tax), are authorized.
(d) The legislative rules filed in the state register on the
twelfth day of March, one thousand nine hundred eighty-five,
relating to the state tax commissioner (identification and
appraisal of farmland subsequent to the base year of statewide
reappraisal), are authorized and directed to be promulgated with
the following amendments:
Title page, Subject; following the word "Farmland," insert
the words "and of Structures Situated Thereon."
Page i, Subject; following the word "Farmland," insert the
words "and of Structures Situated Thereon."
Page i, TABLE OF CONTENTS, Section 10; following the words
"Valuation of Farmland" add the words "and of Structures Situated
Thereon."
Page 10.1, Title; following the word "FARMLAND" insert the
words "AND STRUCTURES SITUATED THEREON."
Page 10.1, Section 10, Title; following the word "Farmland"
add the words "and Structures Situated Thereon."
Page 10.1, Section 10.01(b); following the word "farmland"
insert the words "and structures situated thereon."
Page 10.2, Section 10.02(a), first sentence; following the
word "farmland" insert the words "and structures situated
thereon."
Page 10.3, Section 10.02(b), first sentence; following the
word "farmland" insert the words "and structures situated
thereon." Delete the words "for purposes of the statewide
reappraisal."
Page 10.3, Section 10.02(b), last sentence; following the
word "farmland" insert the words "and structures situated
thereon."
Page 10.8, Section 10.04(5)(B), last sentence; delete the
period and add "or the incapability to be adapted to alternative
uses."
Page 10.9, Section 10.04(6), first sentence; following the
words "land currently being used" insert the words "as part of a
farming operation."
Page 10.9, Section 10.04(6), following the last sentence;
add the sentence "For the purposes of this definition,
'contiguous tracts' are farmlands which are in close proximity,
but not necessarily adjacent:
Provided,
That all such contiguous
tracts are operated as part of the same farm management plan."
Page 10.10, Section 10.04(8), is amended to read in its
entirety as follows:
"(8) Farm buildings. -- The term 'farm buildings' shall mean
structures which directly contribute to the operation of the
farm, and shall include tenant houses and quarters furnished farm
employees without rent as a part of the terms of their
employment."
Page 10.11, Section 10.04; delete the word "November" and
insert in lieu thereof the word "September." Delete the period
following the word "valuation" and add the words, "for the
assessment year beginning July first of each year."
Page 10.11, Section 10.04, insert the following subdivision:
"(12) Application Form: The application form required to be
filed with the assessor on or before September first of each year
shall require certification that the farm complies with criteria
set forth in Section 10.05(c) of these regulations, and renewal
applications from year to year shall be sufficient upon statement
certifying that no change has been made in the use of farm
property which would disqualify 'farm use' classification for
assessment purposes." Renumber the subdivisions of Section 10.04
following the new 10.04(12); formerly 10.04(12) through
10.04(28), to 10.04(13) through 10.04(29), respectively.
Page 10.14, Section 10.04(28) (formerly 10.04(27));
following the words "woodland products" insert a comma and the
words "such as nuts or fruits harvested" and add a comma
following the words "human consumption" on Page 10.15.
Page 10.16, Section 10.05, subsection (a), following the
words "land is used for farm purposes" by striking the period and
inserting in lieu thereof a colon and the following: "
Provided,
That the true and actual value of all farm used, occupied and
cultivated by their owners or bona fide tenants shall be arrived
at according to the fair and reasonable value of the property for
the purpose for which it is actually used regardless of what the
value of the property would be if used for some other purpose;
and that the true and actual value shall be arrived at by giving
consideration to the fair and reasonable income which the same
might be expected to earn under normal conditions in the locality
wherein situated, if rented:
Provided, however,
That nothing
herein shall alter the method of assessment of lands or minerals
owned by domestic or foreign corporations."
Page 10.16, Section 10.05(b), first clause; following the
words "following factors shall be" insert the words "indicative
of but not conclusive" and delete the word "considered."
Page 10.16, Section 10.05(b)(2); delete the period and add
the words "such as soil conservation, farmland preservation or
federal farm lending agencies."
Page 10.17, Section 10.05(b)(7); delete the section and
insert in lieu thereof the words "(7) Whether or not the farmer
practices 'custom farming' on the land in question."
Page 10.17, Section 10.05(b)(9); following the word "type"
add a comma and insert the word "utility."
Page 10.17, Section 10.05(b)(11), first sentence; following
the word "sales" insert the words "for nonfarm uses."
Page 10.17, Section 10.05(b)(12)(A); following the words
"part of" insert the words "or appurtenant to."
Page 10.17, Section 10.05(b)(12)(B); following the words
"contiguous to" insert the words "or operated in common with."
Page 10.18, Section 10.05, subsection (c), the first
sentence of which is amended in its entirety to read as follows:
"Qualifying farmland and the structures situated thereon shall be
subject to farm use valuation, with primary consideration being
given to the income which the property might be expected to earn,
in the locality wherein situate, if rented."
Page 10.18, Section 10.05(b)(12)(B); delete the semicolons
and the words "it was purchased at the same time as the tract so
used." Delete the period following the word "purposes" and add
the words "or any nonfarm use."
Page 10.19, Section 10.05(c)(2); following the words
"
Provided,
That no" delete the word "reason" and insert in lieu
thereof the words "individual event."
Page 10.20, Section 10.05(c)(4)(C); following the words
"(1,000) minimum production value" insert the words "or the small
farm five hundred dollars ($500) minimum production and sale."
Page 10.23, Section 10.05(d)(3)(B), third sentence;
following the word "If" insert the words "timber from." Delete
the period following the word "purpose" and add the words "or isbeing converted to farm production uses."
Page 10.26, Section 10.05(f)(2) is amended in its entirety
to read as follows:
"(2) Farm buildings. -- Rental value of farm buildings and
other improvements on the farmland shall be valued by determining
the replacement cost of the building or structure by usual farm
construction practices, and farm labor standards and subtracting
therefrom depreciation.1 Both of these determinations shall be
made in accordance with the tax department's real property
appraisal manual 2 as filed in the state register in accordance
with chapter 29A of the code of West Virginia, 1931, as amended,
and as it relates to agricultural buildings and structures. One
(1) acre of land shall be assigned to all buildings as a unit
situate on the property, regardless of the actual acreage
occupied by such buildings and shall be appraised at its farm-use
valuation based on the highest class of farmland present on the
farm."
Page 10.28, Section 10.05(f)(3)(B)(1); following the words
"or more of the" insert the word "usual."
Page 10.28, Section 10.05(f)(3)(B)(2); following the words
"(50%) of the" insert the word "usual."
Page 10.29, Section 10.05(f)(3)(C)(1)(a); following the
words "(50%) or more of the" insert the word "usual."
Page 10.29, Section 10.05(f)(3)(C)(1)(b); following the
words "(50%) of the" insert the word "usual."
Page 10.31, Section 10.05(f)(3)(C)(2)(b); following the last
sentence insert the sentence "An individual employed other thanin farming is not an unincorporated business."
Page 10.35, Section 10.07, Title; following the word
"Farmland" insert the words "and Structures Situated Thereon."
Page 10.35, Section 10.07(a), first sentence; following the
word "farmland" insert the words "and structures situated
thereon."
And,
Page 10.46, Subject; following the word "Farmland" insert
the words "and Structures Situated Thereon."
(e) The legislative rules filed in the state register on the
twenty-second day of May, one thousand nine hundred eighty-five,
relating to the state tax commissioner (rules governing the
operation of a statewide electronic data processing system
network, to facilitate administration of the ad valorem property
tax on real and personal property), are authorized.
(f) The legislative rules filed in the state register on the
twenty-sixth day of March, one thousand nine hundred eighty-six,
relating to the state tax commissioner (listing of interests in
natural resources for the first statewide reappraisal; provision
for penalties), are authorized.
(g) The legislative rules filed in the state register on the
twenty-sixth day of March, one thousand nine hundred eighty-six,
modified by the state tax commissioner to meet the objections of
the legislative rule-making review committee and refiled in the
state register on the twelfth day of February, one thousand nine
hundred eighty-seven, relating to the state tax commissioner
(review of appraisals by county commissions sitting asadministrative appraisal review boards), are authorized.
(h) The legislative rules filed in the state register on the
twenty-sixth day of March, one thousand nine hundred eighty-six,
modified by the state tax commissioner to meet the objections of
the legislative rule-making review committee and refiled in the
state register on the twelfth day of February, one thousand nine
hundred eighty-seven, relating to the state tax commissioner
(review of appraisals by a circuit court on certiorari), are
authorized with the following amendment:
On page 3, §18.3.1 is stricken in its entirety and a new
§18.3.1 is inserted in lieu thereof to read as follows:
"§18.3.1 Who May Request Review. -- The property owner, Tax
Commissioner, protestor or intervenor may request the county
commission to certify the evidence and remove and return the
record to the circuit court of the county on a writ of
certiorari. Parties to the proceeding wherein review by the
circuit court is sought shall pay costs and fees as they are
incurred:
Provided,
That the circuit court upon rendering
judgment or making any order may award costs to any party in
accordance with the provisions of W. Va. Code §53-3-5."
(i) The legislative rules filed in the state register on the
twenty-sixth day of March, one thousand nine hundred eighty-six,
modified by the state tax commissioner to meet the objections of
the legislative rule-making review committee and refiled in the
state register on the twelfth day of February, one thousand nine
hundred eighty-seven, relating to the state tax commissioner
(administrative review of appraisals by the state taxcommissioner), are authorized.
(j) The legislative rules filed in the state register on the
eighteenth day of August, one thousand nine hundred eighty-six,
modified by the state tax commissioner to meet the objections of
the legislative rule-making review committee and refiled in the
state register on the twelfth day of February, one thousand nine
hundred eighty-seven, relating to the state tax commissioner
(additional review and implementation of property appraisals),
are authorized.
(k) The legislative rules filed in the state register on the
eleventh day of August, one thousand nine hundred eighty-six,
relating to the state tax commissioner (guidelines for assessors
to assure fair and uniform personal property values), are
authorized.
(l) The legislative rules filed in the state register on the
eighteenth day of August, one thousand nine hundred eighty-six,
modified by the state tax commissioner to meet the objections of
the legislative rule-making review committee and refiled in the
state register on the tenth day of December, one thousand nine
hundred eighty-six, relating to the state tax commissioner
(registration of transient vendors), are authorized.
(m) The legislative rules filed in the state register on the
fourth day of February, one thousand nine hundred eighty-six,
modified by the state tax commissioner to meet the objections of
the legislative rule-making review committee and refiled in the
state register on the fourteenth day of January, one thousand
nine hundred eighty-seven, relating to the state tax commissioner(business and occupation tax), are authorized.
(n) The legislative rules filed in the state register on the
fourteenth day of August, one thousand nine hundred eighty-seven,
modified by the state tax commissioner to meet the objections of
the legislative rule-making review committee and refiled in the
state register on the fourth day of November, one thousand nine
hundred eighty-seven, relating to the state tax commissioner
(telecommunications tax), are authorized.
(o) The legislative rules filed in the state register on the
fourteenth day of August, one thousand nine hundred eighty-seven,
relating to the state tax commissioner (business franchise tax),
are authorized.
(p) The legislative rules filed in the state register on the
seventeenth day of August, one thousand nine hundred eighty-
seven, modified by the state tax commissioner to meet the
objections of the legislative rule-making review committee and
refiled in the state register on the twenty-second day of
January, one thousand nine hundred eighty-eight, relating to the
state tax commissioner (consumers sales and service tax and use
tax), are authorized.
(q) The legislative rules filed in the state register on the
fourteenth day of August, one thousand nine hundred eighty-seven,
modified by the state tax commissioner to meet the objections of
the legislative rule-making review committee and refiled in the
state register on the thirteenth day of January, one thousand
nine hundred eighty-eight, relating to the state tax commissioner
(appraisal of property for periodic statewide reappraisals for advalorem property tax purposes), are authorized.
(r) The legislative rules filed in the state register on the
fourteenth day of August, one thousand nine hundred eighty-seven,
modified by the state tax commissioner to meet the objections of
the legislative rule-making review committee and refiled in the
state register on the twelfth day of January, one thousand nine
hundred eighty-eight, relating to the state tax commissioner
(severance tax), are authorized.
(s) The legislative rules filed in the state register on the
second day of September, one thousand nine hundred eighty-eight,
modified by the state tax commissioner to meet the objections of
the legislative rule-making review committee and refiled in the
state register on the twenty-fourth day of February, one thousand
nine hundred eighty-nine, relating to the state tax commissioner
(solid waste assessment fee), are authorized.
(t) The legislative rules filed in the state register on the
twelfth day of August, one thousand nine hundred eighty-eight,
modified by the state tax commissioner to meet the objections of
the legislative rule-making review committee and refiled in the
state register on the twenty-first day of September, one thousand
nine hundred eighty-eight, relating to the state tax commissioner
(electronic data processing system network for property tax
administration), are authorized.
(u) The legislative rules filed in the state register on the
nineteenth day of September, one thousand nine hundred eighty-
eight, modified by the state tax commissioner to meet the
objections of the legislative rule-making review committee andrefiled in the state register on the twenty-fourth day of
February, one thousand nine hundred eighty-nine, relating to the
state tax commissioner (exemption of property from ad valorem
property taxation), are authorized.
(v) The legislative rules filed in the state register on the
sixteenth day of September, one thousand nine hundred eighty-
eight, modified by the state tax commissioner to meet the
objections of the legislative rule-making review committee and
refiled in the state register on the thirteenth day of January,
one thousand nine hundred eighty-nine, relating to the state tax
commissioner (consumers sales and service tax and use tax), are
authorized.
(w) The legislative rules filed in the state register on the
twenty-third day of June, one thousand nine hundred eighty-nine,
relating to the state tax department (personal income tax), are
authorized.
(x) The legislative rules filed in the state register on the
twenty-ninth day of June, one thousand nine hundred eighty-nine,
relating to the state tax department (severance tax), are
authorized.
(y) The legislative rules filed in the state register on the
fourth day of August, one thousand nine hundred eighty-nine,
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 eleventh day of December, one thousand nine
hundred eighty-nine, relating to the state tax department (solid
waste assessment fee), are authorized.
(z) The legislative rules filed in the state register on the
fourteenth day of August, one thousand nine hundred eighty-nine,
modified by the department of tax and revenue to meet the
objections of the legislative rule-making review committee and
refiled in the state register on the twelfth day of December, one
thousand nine hundred eighty-nine, relating to the department of
tax and revenue (business franchise tax), are authorized.
(aa) The legislative rules filed in the state register on
the eleventh day of August, one thousand nine hundred
eighty-nine, modified by the department of tax and revenue to
meet the objections of the legislative rule-making review
committee and refiled in the state register on the eleventh day
of December, one thousand nine hundred eighty-nine, relating to
the department of tax and revenue (business and occupation tax),
are authorized.
(bb) The legislative rules filed in the state register on
the fourteenth day of August, one thousand nine hundred
eighty-nine, modified by the department of tax and revenue to
meet the objections of the legislative rule-making review
committee and refiled in the state register on the nineteenth day
of January, one thousand nine hundred ninety, relating to the
department of tax and revenue (consumers sales and service tax
and use tax), are authorized with the amendments set forth below:
On page eight, Section 2.28, after the word "as" by
inserting the words "art, science,".
On pages eight and nine, Section 2.28.1, after the word
"intellectual" by deleting the word "or" and inserting in lieuthereof the words "physical and".
On page nine, Section 2.28.2, by deleting the words "or
instruction."
On page nine, Section 2.28.2, after the word "training" by
adding the word "or".
On page nine, Section 2.28.2, by deleting the words "or any
portion of a school curriculum classified as physical education."
On page nine, by deleting all of Section 2.28.2.1.
On page nine, Section 2.28.2.2, by deleting the section
number.
On page nine, Section 2.28.2.2, by deleting the words "or
instruction."
On page nine, Section 2.28.2.2, after the word "training" by
adding the word "or".
On page nine, Section 2.28.2.2, after the word
"conditioning" by inserting a period and striking the remainder
of the sentence.
On page one hundred twelve, Section 59.2, after the words
"sales of the service of cremation" by adding the words "sales on
perpetual care trust fund deposits."
And,
On page one hundred twenty-eight, Section 91.2, after the
words "include food" by inserting the following: ", as defined
in section 2.30 of this rule,".
(cc) The legislative rules filed in the state register on
the eleventh day of August, one thousand nine hundred
eighty-nine, modified by the department of tax and revenue tomeet the objections of the legislative rule-making review
committee and refiled in the state register on the eleventh day
of December, one thousand nine hundred eighty-nine, relating to
the department of tax and revenue (motor carrier road tax), are
authorized.
(dd) The legislative rules filed in the state register on
the eleventh day of August, one thousand nine hundred
eighty-nine, modified by the department of tax and revenue to
meet the objections of the legislative rule-making review
committee and refiled in the state register on the eleventh day
of December, one thousand nine hundred eighty-nine, relating to
the department of tax and revenue (gasoline and special fuel
excise tax), are authorized.
(ee) The legislative rules filed in the state register on
the eleventh day of August, one thousand nine hundred
eighty-nine, modified by the department of tax and revenue to
meet the objections of the legislative rule-making review
committee and refiled in the state register on the eleventh day
of December, one thousand nine hundred eighty-nine, relating to
the department of tax and revenue (corporation net income tax),
are authorized.
(ff) The legislative rules filed in the state register on
the eleventh day of August, one thousand nine hundred
eighty-nine, modified by the department of tax and revenue to
meet the objections of the legislative rule-making review
committee and refiled in the state register on the eleventh day
of December, one thousand nine hundred eighty-nine, relating tothe department of tax and revenue (soft drinks tax), are
authorized.
(gg) The legislative rules filed in the state register on
the twenty-first day of February, one thousand nine hundred
ninety-one, relating to the state tax commissioner (business
investment and jobs expansion tax credit, corporations
headquarters relocation tax credit, and small business tax
credit), are authorized.
(hh) The legislative rules filed in the state register on
the twentieth day of December, one thousand nine hundred ninety,
modified by the state tax commissioner to meet the objections of
the legislative rule-making review committee and refiled in the
state register on the twenty-sixth day of April, one thousand
nine hundred ninety-one, relating to the state tax commissioner
(valuation of timberland and managed timberland), are authorized.
(ii) The legislative rules filed in the state register on
the twenty-second day of April, one thousand nine hundred
ninety-one, modified by the state tax commissioner to meet the
objections of the legislative rule-making review committee and
refiled in the state register on the sixteenth day of September,
one thousand nine hundred ninety-one, relating to the state tax
commissioner (bingo rules and regulations), are authorized.
(jj) The legislative rules filed in the state register on
the thirty-first day of July, one thousand nine hundred
ninety-one, modified by the state tax commissioner to meet the
objections of the legislative rule-making review committee and
refiled in the state register on the sixteenth day of September,one thousand nine hundred ninety-one, relating to the state tax
commissioner (property transfer tax), are authorized.
(kk) The legislative rules filed in the state register on
the eighth day of August, one thousand nine hundred ninety-one,
modified by the division of tax to meet the objections of the
legislative rule-making review committee and refiled in the state
register on the seventh day of January, one thousand nine hundred
ninety-two, relating to the division of tax (municipal business
and occupation tax), are authorized with the amendments set forth
below:
On page forty-six, section 2g, by striking out all of
subsection 2g.3;
And,
On pages forty-six and forty-seven, by renumbering the
remaining subsections.
(ll) The legislative rules filed in the state register on
the eighth day of August, one thousand nine hundred ninety-one,
modified by the division of tax to meet the objections of the
legislative rule-making review committee and refiled in the state
register on the tenth day of January, one thousand nine hundred
ninety-two, relating to the division of tax (soft drinks tax),
are authorized with the amendments set forth below:
On page six, subsection 5.2, in the section heading, by
striking out the word "breakfast" and inserting in lieu thereof
"certain bottled";
And,
On page six, subsection 5.2, after the word "mixes" byinserting the words "low-alcoholic brewed beverages such as near
beer."
(mm) The legislative rules filed in the state register on
the eighth day of August, one thousand nine hundred ninety-one,
modified by the division of tax to meet the objections of the
legislative rule-making review committee and refiled in the state
register on the tenth day of January, one thousand nine hundred
ninety-two, relating to the division of tax (corporation net
income tax), are authorized with the amendment set forth below:
On page twelve, subdivision 6.4.3, by striking out all of
subdivision 6.4.3.
(nn) The legislative rules filed in the state register on
the eighteenth day of June, one thousand nine hundred ninety-one,
modified by the state tax commissioner to meet the objections of
the legislative rule-making review committee and refiled in the
state register on the tenth day of January, one thousand nine
hundred ninety-two, relating to the state tax commissioner
(appraisal of producing and reserve oil and natural gas property
for periodic statewide reappraisals for ad valorem property tax
purposes), are authorized.
(oo) The legislative rules filed in the state register on
the ninth day of August, one thousand nine hundred ninety-one,
modified by the state tax commissioner to meet the objections of
the legislative rule-making review committee and refiled in the
state register on the tenth day of January, one thousand nine
hundred ninety-two, relating to the state tax commissioner
(severance tax), are authorized.
(pp) The legislative rules filed in the state register on
the eighth day of August, one thousand nine hundred ninety-one,
modified by the division of tax to meet the objections of the
legislative rule-making review committee and refiled in the state
register on the tenth day of January, one thousand nine hundred
ninety-two, relating to the division of tax (business franchise
tax), are authorized.
(qq) The legislative rules filed in the state register on
the eighth day of August, one thousand nine hundred ninety-one,
modified by the division of tax to meet the objections of the
legislative rule-making review committee and refiled in the state
register on the tenth day of January, one thousand nine hundred
ninety-two, relating to the division of tax (exceptions to
confidentiality of taxpayer information and disclosure of certain
taxpayer information), are authorized.
(rr) The legislative rules filed in the state register on
the ninth day of August, one thousand nine hundred ninety-one,
modified by the division of tax to meet the objections of the
legislative rule-making review committee and refiled in the state
register on the thirteenth day of January, one thousand nine
hundred ninety-two, relating to the division of tax (consumers
sales and service tax and use tax), are authorized with the
amendments set forth below:
On page six, by deleting all of subdivisions 2.25.2 and
2.25.4;
On page six, subsection 2.25 by renumbering the remaining
subdivisions;
On page forty-five, paragraph 8.1.1.1, after the words
"licensed social workers", by inserting "enrolled agents,
professional foresters,";
On page forty-five, paragraph 8.1.1.1, after the word
"electricians", by striking out the words "enrolled agents";
On page forty-five, paragraph 8.1.1.1, after the word
"musicians" by striking out the word "auctioneers,";
On page fifty-six, subdivision 9.2.19, after the word "laws"
by striking out the colon and inserting the following ", such as,
for example, sales by credit unions under W. Va. Code §31-10-33
the sale of services by owners, trainers or jockeys which are
essential to the effective conduct of a horse or dog racing
meeting under W. Va. Code §19-23-12, or the commission of an
auctioneer licensed under W. Va. Code §19-2C-1 et seq.:";
On page one hundred five, subsection 33.5, by striking out
the words "child care";
On page one hundred ten, subsection 38.1 after the words
"daily charge.", by inserting the following sentence: "The daily
charge subject to the consumers sales and service tax does not
include complimentary items such as shampoo, coffee and
newspapers given to guests by hotels and motels.";
On page one hundred forty-three, subsection 86.1, after the
word "auctioneer" by inserting the following "licensed under W.
Va. Code §19-2C-1 et seq.";
On page one hundred forty-three, subsection 86.1, after the
word "is" by inserting the word "not";
On page one hundred forty-three, subsection 86.2 after theword "tax" by inserting the following "on the full sales price of
the sales";
On page one hundred forty-three, subsection 86.3, in the
last sentence after the word "services" by inserting the
following "by an auctioneer not licensed in accordance with the
W. Va. Code §19-2C-1 et seq.";
On page one hundred forty-three, subsection 86.3, in the
last sentence after the word "sold" by striking out the period
and adding the following ":
Provided,
That an auctioneer
licensed in accordance with W. Va. Code §19-2C-1 et seq. is not
required to collect sales tax on such fees or commissioners.";
And,
On page one hundred forty-three, subsection 86.4, by
striking out the first sentence and inserting, in lieu thereof,
the following sentence: "An auctioneer is taxable on all of his
or her purchases except purchases for resale."
(ss) The legislative rules filed in the state register on
the eighteenth day of September, one thousand nine hundred
ninety-two, relating to the division of tax (bingo), are
authorized.
(tt) The Legislature hereby authorizes and directs the
division of tax to amend its rule relating to consumers sales and
service tax and use tax which were filed in the code of state
regulations (110 CSR 15) on the twenty-seventh day of April, one
thousand nine hundred ninety-two, with the following amendments:
On page fifty-eight, by striking out all of subparagraph
9.3.4.3.d and by renumbering the remaining subparagraph;
And,
On page one hundred eight, section 38.1, after the words
"daily charge." by striking out the words "The daily charge
subject to the consumers sales and service tax does not include
complimentary items such as shampoo, coffee and newspapers given
to guests by hotels and motels." and inserting in lieu thereof
the following:
"Notwithstanding the fact that persons engaged in the
rendering of a service are required to pay tax on their purchases
for use and/or consumption in rendering such services, the
purchase by hotels, motels, tourist homes and rooming houses of
complimentary items such as shampoos, coffee and newspapers given
to guests by such hotels, motels, tourist homes and rooming
houses are not taxable."
(uu) The legislative rules filed in the state register on
the thirteenth day of August, one thousand nine hundred
ninety-three, relating to the division of tax (bingo), are
authorized.
(vv) The legislative rules filed in the state register on
the thirteenth day of August, one thousand nine hundred
ninety-three, modified by the division of tax to meet the
objections of the legislative rule-making review committee and
refiled in the state register on the twelfth day of January, one
thousand nine hundred ninety-four, relating to the division of
tax (charitable raffle boards and games), are authorized.
(ww) The legislative rules filed in the state register on
the sixteenth day of August, one thousand nine hundredninety-three, relating to the division of tax (business
investment and jobs expansion tax credit, small business tax
credit, corporate headquarters relocation tax credit), are
authorized with the amendment set forth below:
On page thirty-nine, section 5.16.3.1, by striking section
5.16.3.1 and inserting in lieu thereof the following:
"This exception shall not be applicable if the taxpayer
failed to provide information requested by the Department of Tax
and Revenue, or its predecessor, the West Virginia Tax
Department, or if the taxpayer had knowledge or should have had
knowledge of information necessary for the Department of Tax and
Revenue to make an informed analysis and determination pertaining
to the actual application of the credit but failed to disclose
such information to the Department."
(xx) The legislative rules filed in the state register on
the thirteenth day of August, one thousand nine hundred
ninety-three, modified by the division of tax to meet the
objections of the legislative rule-making review committee and
refiled in the state register on the twelfth day of January, one
thousand nine hundred ninety-four, relating to the division of
tax (preneed cemetery companies), are authorized with the
amendment set forth below:
"On page four, section 3.1, by striking out '$400.00' and
inserting in lieu thereof '$200.00'."
(yy) The legislative rules filed in the state register on
the sixteenth day of August, one thousand nine hundred
ninety-three, relating to the division of tax (pollution controlfacilities), are authorized with the amendment set forth below:
On page one, section 2.2 after the word "be" by inserting
the following: "The definition of facilities eligible for salvage
tax treatment shall be strictly construed so as to include only
such equipment and devices as are installed primarily and
immediately to abate air or water pollution. These items of
personal property which may coincidentally comply with air or
water quality or effluent standards prescribed by or promulgated
under the laws of this state or the United States, but which are
primarily installed for plant operations or are productive, or
add to the economic value of a business enterprise or have a
market value after installation in excess of salvage value, will
not be deemed eligible for salvage tax treatment."
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