A BILL to amend and reenact section one, article seven, chapter sixty-four of the code of West Virginia, one thousand nine hundred thirty-one, as amended, relating to authorizing the tax commissioner to promulgate a legislative rule relating to the tobacco products excise tax.

§64-7-1. Tax commissioner.
(a) The legislative rule filed in the state register on the eleventh day of July, two thousand, under the authority of section five, article one-c, chapter eleven of this code, relating to the tax commissioner (valuation of public utility property for ad valorem property tax purposes, 110 CSR 1M), is authorized.
(b) The legislative rule filed in the state register on the twenty-fourth day of July, two thousand, under the authority of section one-b, article three, 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 fifteenth day of December, two thousand, relating to the tax commissioner (valuation of percentage of completion of improvements and infrastructure development in a recorded plan or plat, 110 CSR 4), is authorized.
(c) The legislative rule filed in the state register on the thirty-first day of August, two thousand, under the authority of section twenty-three, article twenty, chapter forty-seven 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-seventh day of October, two thousand, relating to the tax commissioner (bingo, 110 CSR 16), is authorized.
(d) 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.
(e) The legislative rule filed in the state register on the thirty-first day of August, two thousand, under the authority of section twenty-one, article twenty, chapter forty-seven 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-seventh day of October, two thousand, relating to the tax commissioner (charitable raffles, 110 CSR 37), is authorized.
(f) 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.
(g) 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, 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 amendment:
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.

NOTE: The purpose of this bill is to authorize the Tax Commissioner to promulgate a legislative rule relating to the Tobacco Products Excise Tax.

Strike-throughs indicate language that would be stricken from the present law, and underscoring indicates new language that would be added.