110 CSR 13X
H. B. 2229
(By Delegates Brown, D. Poling, Talbott, Miley,
Overington and Sobonya)
[Introduced February 12, 2009; 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
State Tax Department to promulgate a legislative rule relating
to the film industry investment tax credit.
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. State Tax Department.
The legislative rule filed in the state register on the
twenty-ninth day of August, two thousand eight, authorized under
the authority of section nine, article thirteen-x, chapter eleven,
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 the twelfth day of January, two thousand nine, relating to the State Tax Department (film industry
investment tax credit, 110 CSR 13X), is authorized.
NOTE: The purpose of this bill is to authorize the State Tax
Department to promulgate a legislative rule relating to combined
returns pursuant to the Film Industry Investment Tax Credit.
This section is new; therefore, strike-throughs and
underscoring have been omitted.