Bill-Tax 110CSR17
H. B. 2715

(By Delegates Mahan, Wills, Cann, Kominar,
Faircloth and Riggs)

[Introduced March 2, 2001; referred to the
Committee on Finance then the Judiciary.]

A BILL to amend article seven, chapter sixty-four of the code of West Virginia, one thousand nine hundred thirty-one, as amended, by adding thereto a new section, designated section five, relating to authorizing the tax commissioner to promulgate a legislative rule relating to the cigarette excise tax.

Be it enacted by the Legislature of West Virginia:
That article seven, chapter sixty-four of the code of West Virginia, one thousand nine hundred thirty-one, as amended, be amended by adding thereto a new section, designated section five, to read as follows:

ARTICLE 7. AUTHORIZATION FOR DEPARTMENT OF TAX AND REVENUE TO PROMULGATE LEGISLATIVE RULES.

§64-7-5. Tax commissioner.
The legislative rule filed in the state register on the twenty-fourth day of July, two thousand, under the authority of section five, 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 twentieth day of September, two thousand, relating to the tax commissioner (cigarette excise tax, 110 CSR 17), is authorized.

NOTE: The purpose of this bill is to authorize the Tax Commissioner to promulgate a legislative rule relating to the Cigarette Excise Tax.

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