110 CSR 10J
H. B. 2690
(By Delegates Brown, Miley, Burdiss,
Talbott and Overington)
[Introduced January 29, 2007; referred to the
Committee on Finance then the
Judiciary.]
A BILL to amend and reenact article 7, chapter 64 of the Code of
West Virginia, 1931, as amended, relating to authorizing the
Tax Department to promulgate a legislative rule relating to
abusive tax shelters.
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 Department.
The legislative rule filed in the state register on the
twenty-fifth day of July, two thousand six, authorized under the
authority of section five, article ten, chapter eleven, of this
code, modified by the Tax Department to meet the objections of the
legislative rule-making review committee and refiled in the state
register on the second day of November, two thousand six, relating
to the Tax Department (abusive tax shelters, 110 CSR 10J), is authorized.
NOTE: The purpose of this bill is to authorize the Tax
Department to promulgate a legislative rule relating to Abusive Tax
Shelters.
This section is new; therefore, strike-throughs and
underscoring have been omitted.