Senate Bill No. 235
(By Senators Ross, Anderson, Boley,
Buckalew, Grubb and Macnaughtan)
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[Introduced January 29, 1996; referred to the
Committee on Finance;
and then to the Committee on the Judiciary.]
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A BILL to amend and reenact section three, article
seven, chapter sixty-four of the code of West
Virginia, one thousand nine hundred thirty-one, as
amended, relating to authorizing the tax division
to promulgate legislative rules relating to the
business and occupation tax.
Be it enacted by the Legislature of West Virginia:
That section three, article seven, chapter
sixty-four of the code of West Virginia, one thousand
nine hundred thirty-one, as amended, be amended and
reenacted, to read as follows:
ARTICLE 7. AUTHORIZATION FOR DEPARTMENT OF TAX AND REVENUE
TO PROMULGATE LEGISLATIVE RULES.
§64-7-3. Department of tax and revenue; division of tax
division; and state
tax commissioner.
(a) The legislative rules filed in the state
register on the twelfth day of August, one thousand nine
hundred ninety-four, authorized under the authority of
section five, article ten, chapter eleven, of this code,
modified by the division of tax division to meet the
objections of the legislative rule-making review
committee and refiled in the state register on the sixth
day of January, one thousand nine hundred ninety-five,
relating to the division of tax division (business
investment and jobs expansion tax credit, corporation
headquarters relocation tax credit, small business tax
credit, 110 CSR 13C), are authorized.
(b) The legislative rules filed in the state
register on the twelfth day of August, one thousand nine
hundred ninety-four, authorized under the authority of
section five-s, article ten, chapter eleven, of this
code, modified by the division of tax division to meet
the objections of the legislative rule-making review committee and refiled in the state register on the sixth
day of January, one thousand nine hundred ninety-five,
relating to the division of tax division (exchange of
information agreement between tax division and division
of environmental protection, 110 CSR 6B), are authorized.
(c) The legislative rules filed in the state
register on the twenty-eighth day of July, one thousand
nine hundred ninety-five, authorized under the authority
of section five, article ten, chapter eleven, of this
code, modified by the tax division to meet the objections
of the legislative rule-making review committee and
refiled in the state register on the first day of
December, one thousand nine hundred ninety-five, relating
to the tax division (business and occupation tax, 110 CSR
13), are authorized.
NOTE: The purpose of this bill is to authorize the
Tax Division to promulgate legislative rules relating to
the business and occupation tax.
Strike-throughs indicate language that would be
stricken from the present law, and underscoring indicates
new language that would be added.