Tax 110csr15I
H. B. 2756
(By Delegates Mahan, Palumbo,
Cann, Pino, Armstead and Overington)
[Introduced February 28, 2005; referred to the
Committee on Finace then the Judiciary.]
A BILL to amend §64-7 of the code of West Virginia, one thousand
nine hundred thirty-one, as amended, by adding thereto a new
section, designated §1, relating to authorizing the Tax
Department to promulgate a legislative rule relating to the
Consumers Sales and Service Tax and Use Tax - executive orders
declaring emergency and exempting from tax mobile homes and
similar units and building materials used and consumed in
repair or replacement of residences and businesses damaged in
a disaster.
Be it enacted by the Legislature of West Virginia:
That §64-7 of the code of West Virginia, one thousand nine
hundred thirty-one, as amended, be amended by adding thereto a new
section, designated §1, to read as follows:
ARTICLE 7. AUTHORIZATION FOR DEPARTMENT OF TAX AND REVENUE TO
PROMULGATE LEGISLATIVE RULES.
§64-7-1. Tax Department.
The legislative rule filed in the state register on the sixteenth day of August, two thousand four, under the authority of
section five, article ten, chapter eleven, of this code, modified
by the Tax Department to meet the objections of the legislative
rule-making review committee and refiled in the state register on
the twenty-ninth day of November, two thousand four, relating to the
Tax Department (Consumers Sales and Service Tax and Use Tax -
executive orders declaring emergency and exempting from tax mobile
homes and similar units and building materials used and consumed in
repair or replacement of residences and businesses damaged in a
disaster, 110 CSR 15I), is authorized.
NOTE: The purpose of this bill is to authorize the Tax
Department to promulgate a legislative rule relating to Consumers
Sales and Service Tax and Use Tax - Executive Orders Declaring
Emergency and Exempting from Tax Mobile Homes and Similar Units and
Building Materials Used and Consumed in Repair or Replacement of
Residences and Businesses Damaged in a Disaster.
This section is new; therefore, strike-throughs and
underscoring have been omitted.
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