Senate Bill No. 331
(By Senators Ross, Minard,
Snyder, Boley and Minear)
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[Introduced January 24, 2003; 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 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 payment of taxes by electronic funds transfer.
Be it enacted by the Legislature of West Virginia:
That section one, 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."
(e) The legislative rule filed in the state register on the
twenty-fourth day of July, two thousand two, authorized under the
authority of section five-t, 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-second day of November, two thousand
two, relating to the tax commissioner (payment of taxes by
electronic funds transfer, 110 CSR 10F), is authorized.
NOTE: The purpose of this bill is to authorize the Tax
Commissioner to promulgate a legislative rule relating to the
Payment of Taxes by Electronic Funds Transfer.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.