WEST VIRGINIA LEGISLATURE
2022 REGULAR SESSION
Introduced
Senate Bill 326
By Senator Sypolt
[Introduced January 17, 2022; referred
to the Committee on the Judiciary]
A BILL to amend and reenact §64-7-1 of the Code of West Virginia, 1931, as amended, relating to authorizing the State Tax Department to promulgate a legislative rule relating to the exemption for repair, remodeling, and maintenance of aircraft.
Be it enacted by the Legislature of West Virginia:
ARTICLE 7. Authorization for Department of Revenue to promulgate legislative rules.
§64-7-1. State Tax Department.
The legislative rule filed in the State Register on July 8, 2021, authorized under the authority of §11-15-9t 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 September 7, 2021, relating to the State Tax Department (Exemption for Repair, Remodeling, and Maintenance of Aircraft, 110 CSR 15L), is authorized.
NOTE: The purpose of this bill is to authorize the State Tax Department to promulgate a legislative rule relating to the Exemption for Repair, Remodeling, and Maintenance of Aircraft.
This section is new; therefore, strike-throughs and underscoring have been omitted.