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Introduced Version House Bill 2756 History

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hb2756 intr 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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