Senate Bill No. 400
(By Senators Ross, Minard,
Snyder, Unger, Boley and Minear)
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[Introduced January 30, 2004; referred to the
Committee on
Finance; and then to the Committee on the Judiciary.]
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A BILL to amend and reenact article 7, chapter 64 of the code of
West Virginia, 1931, as amended, relating to authorizing the
tax commissioner to promulgate a legislative rule relating to
the alternative resolution of tax disputes.
Be it enacted by the Legislature of West Virginia:
That article 7, chapter 64 of the code of West Virginia, 1931,
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.
The legislative rule filed in the state register on the
eighteenth day of February, two thousand three, authorized under
the authority of section twenty-three, 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-first day of April, two
thousand three, relating to the tax commissioner (alternative
resolution of tax disputes, 110 CSR 10g), is authorized.
NOTE: The purpose of this bill is to authorize the Tax
Commissioner to promulgate a legislative rule relating to the
Alternative Resolution of Tax Disputes.
This section is new; therefore, strike-throughs and
underscoring have been omitted.