Senate Bill No. 377
(By Senators Ross, Anderson, Minard,
Snyder, Unger and Minear)
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[Introduced March 2, 2001; referred to the
Committee on Finance;
and then
to the Committee on the Judiciary.]
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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.