110 CSR 40
H. B. 2231
(By Delegates Brown, D. Poling, Talbott, Miley,
Overington and Sobonya)
[Introduced February 12, 2009; 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
State Tax Department to promulgate a legislative rule relating
to the withholding or denial of personal income tax refunds
from taxpayers who owe municipal costs, fines, forfeitures or
penalties.
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. State Tax Department.
The legislative rule filed in the state register on the
twenty-ninth day of August, two thousand eight, authorized under
the authority of section two-b, article ten, chapter eight, of this
code, modified by the State Tax Department to meet the objections of the legislative rule-making review committee and refiled in the
state register on the twelfth day of January, two thousand nine,
relating to the State Tax Department (withholding or denial of
personal income tax refunds from taxpayers who owe municipal costs,
fines, forfeitures or penalties, 110 CSR 40), is authorized.
NOTE: The purpose of this bill is to authorize the State Tax
Department to promulgate a legislative rule relating to the
Withholding or Denial of Personal Income Tax Refunds from Taxpayers
Who Owe Municipal Costs, Fines, Forfeitures or Penalties.
This section is new; therefore, strike-throughs and
underscoring have been omitted.