Senate Bill No. 379
(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 exchange of
information agreement between the state tax division and the
alcohol beverage control commission.
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.
ยง64-7-5. Tax commissioner.
The legislative rule filed in the state register on the
eighteenth day of August, 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 (exchange of information agreement between the state
tax division and the alcohol beverage control commission, 110 CSR
50B), is authorized.
NOTE: The purpose of this bill is to authorize the Tax
Commissioner to promulgate a legislative rule relating to the
Exchange of Information Agreement Between the State Tax Division
and the Alcohol Beverage Control Commission.
This section is new; therefore, strike-throughs and underscoring have been omitted.