Bill-Tax, 110csr10g
H. B. 4245

(By Delegates Mahan, R. Thompson, Cann,
Kominar, Armstead and Faircloth)

[Introduced January 30, 2004; 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 tax commissioner to promulgate a legislative rule relating the alternative resolution of tax disputes.

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. Tax commissioner.
The legislative rule filed in the state register on the eighteenth day of February, two thousand three, authorized under the authority of section twenty-three, article ten, chapter eleven, of this code, modified by the 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 April, two thousand three, relating to the tax commissioner (alternative resolution of tax disputes, 110 CSR 10g), is authorized.

NOTE: The purpose of this bill is to authorize the Tax Commissioner to promulgate a legislative rule relating to the Alternative Resolution of Tax Disputes.

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