COMMITTEE SUBSTITUTE
FOR
Senate Bill No. 397
(By Senators Ross, Anderson, Minard, Snyder, Boley and Minear)
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[Originating in the Committee on the Judiciary;
reported February 21, 2002.]
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A BILL to amend and reenact article seven, chapter sixty-four of
the code of West Virginia, one thousand nine hundred
thirty-one, as amended, relating generally to the promulgation
of administrative rules by the various executive or
administrative agencies and the procedures relating thereto;
legislative mandate or authorization for the promulgation of
certain legislative rules by various executive or
administrative agencies of the state; authorizing certain of
the agencies to promulgate certain legislative rules in the
form that the rules were filed in the state register;
authorizing certain of the agencies to promulgate certain
legislative rules with various modifications presented to and
recommended by the legislative rule-making review committee;
authorizing certain of the agencies to promulgate certain
legislative rules as amended by the Legislature; authorizing certain of the agencies to promulgate certain legislative
rules with various modifications presented to and recommended
by the legislative rule-making review committee and as amended
by the Legislature; authorizing tax commissioner to promulgate
legislative rule relating to pollution control facilities;
authorizing tax commissioner to promulgate legislative rule
relating to payment of taxes by credit card or debit card;
authorizing tax commissioner to promulgate legislative rule
relating to senior citizen tax credit for property taxes paid;
authorizing tax commissioner to promulgate legislative rule
relating to tobacco products excise tax; authorizing insurance
commissioner to promulgate legislative rule relating to
medical malpractice loss experience and loss expense annual
reporting requirements; authorizing insurance commissioner to
promulgate legislative rule relating to privacy of consumer
financial and health information; authorizing insurance
commissioner to promulgate legislative rule relating to
external review of coverage denials; and authorizing lottery
commission to promulgate legislative rule relating to limited
video lottery.
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 and reenacted to read as follows:
ARTICLE 7. AUTHORIZATION FOR DEPARTMENT OF TAX AND REVENUE TO
PROMULGATE LEGISLATIVE RULES.
§64-7-1. Tax commissioner.
(a) The legislative rule filed in the state register on the
twenty-third day of July, two thousand one, authorized under the
authority of section four, article six-a, 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 fourth day of October, two thousand one,
relating to the tax commissioner (pollution control facilities, 110
CSR 6), is authorized.
(b) The legislative rule filed in the state register on the
twenty-third day of July, two thousand one, authorized under the
authority of sections five and five-n, 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 fourth day of October, two
thousand one, relating to the tax commissioner (payment of taxes by
credit card or debit card, 110 CSR 10B), is authorized.
(c) The legislative rule filed in the state register on the
twenty-third day of July, two thousand one, authorized under the
authority of section twenty-one, article twenty-one, 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 fourth day of October, two
thousand one, relating to the tax commissioner (senior citizen tax
for property taxes paid, 110 CSR 21B), is authorized with the
following amendment:
On page three, section 5.1, line 2, after the word "that" by
striking out the word "qualify" and inserting in lieu thereof the
words "have qualified".
(d) The legislative rule filed in the state register on the
twenty-third day of July, two thousand one, authorized under the
authority of section five, article ten and section one, article
seventeen, 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 twenty-
sixth day of November, two thousand one, relating to the tax
commissioner (tobacco products excise tax, 110 CSR 17), is
authorized with the following amendments:
On page 11, by adding a new subdivision 4.6.5 to read as
follows:
"Every taxpayer that pays excise tax on tobacco products shall
be allowed a discount of 4 percent on all tax due.
"
And,
On page 12, by striking out all of subdivision 4.7.4 and
inserting in lieu thereof a new subdivision 4.7.4 to read as
follows:
"Every taxpayer that pays excise tax on tobacco products shall
be allowed a discount of 4 percent on all tax due."
§64-7-2. Insurance commissioner.
(a) The legislative rule filed in the state register on the
twenty-fifth day of July, two thousand one, authorized under the
authority of section ten, article two and section six-a, article
seventy-b, chapter thirty-three of this code, relating to the
insurance commissioner (medical malpractice loss experience and
loss expense annual reporting requirements, 114 CSR 23), is
authorized.
(b) The legislative rule filed in the state register on the
twenty-fifth day of July, two thousand one, authorized under the
authority of section ten, article two, section one, article six-f,
and section four, article eleven-a, chapter thirty-three of this
code, modified by the insurance commissioner to meet the objections
of the legislative rule-making review committee and refiled in the
state register on the twenty-first day of December, two thousand
one, relating to the insurance commissioner (privacy of consumer
financial and health information, 114 CSR 57), is authorized.
(c) The legislative rule filed in the state register on the
twenty-fifth day of July, two thousand one, authorized under the
authority of section ten, article two and sections six and nine,
article twenty-five-c, chapter thirty-three of this code, modified
by the insurance commissioner to meet the objections of the legislative rule-making review committee and refiled in the state
register on the twenty-first day of December, two thousand one,
relating to the insurance commissioner (external review of coverage
denials, 114 CSR 58), is authorized with the following amendments:
On page fourteen, section 7.3, after the word "Code" by
striking out "§33-25A-6" and inserting in lieu thereof "§33-25C-6";
And,
On page fourteen, section 8.1, after the word "Code" by
striking out "§33-25A-6" and inserting in lieu thereof "§33-25C-6".
§64-7-3. Lottery commission.
The legislative rule filed in the state register on the
twenty-sixth day of July, two thousand one, under the authority of
section four hundred two, article twenty-two-b, chapter twenty-nine
of this code, modified by the lottery commission to meet the
objections of the legislative rule-making review committee and
refiled in the state register on the twentieth day of December, two
thousand one, relating to the lottery commission (limited video
lottery, 179 CSR 5), is authorized with the following amendments:
On page two, paragraph 2.5.c.2, after the word 'less' by
changing the period to a colon and inserting the word 'or' and the
following:
'2.5.d The person was not able to comply with subdivision (a)
of subsection 2.5 of this rule due to circumstances beyond the
control of the person, and the inability to comply was not, in the determination of the commission, the result of a willful act or
neglect by the person;
2.5.d.1 If the commission determines that the applicant
relied on a paid tax preparer, the return will be considered timely
filed when filed within six months beyond the limit set forth in
subdivision 2.5.a if the paid preparer submits an affidavit to the
commission, on a form acceptable to the commission, stating the
applicant's return was not filed within twelve months of the end of
the taxable year due to an error or omission on the part of the
paid preparer; or
2.5.d.2 If the commission determines that the applicant's
financial records were destroyed by fire, flood or other natural or
man-made disaster, the return will be considered timely filed when
filed.';
And,
On page five, by striking out all of §179-5-3 and by
renumbering the subsequent sections.
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(NOTE: The purpose of this bill is to authorize the agencies
with the department of tax and revenue to promulgate rules,
specifically, authorizing the tax commissioner to promulgate
legislates rules relating to pollution control facilities, payment
of taxes by credit card or debit card, senior citizen tax credit
for property taxes paid, and tobacco products excise tax; insurance
commissioner to promulgate legislative rules relating to medical
malpractice, etc., privacy of consumer, financial and health
information and external review of coverage; and the lottery
commissioner to promulgate legislative rules relating to limited
video lottery.
Article seven has been substantially rewritten; therefore,
strike-throughs and underscoring have been omitted.)