WEST VIRGINIA LEGISLATURE

2025 REGULAR SESSION

Introduced

House Bill 2272

By Delegate D. Smith

[Introduced February 12, 2025; referred to the Committee on Finance]

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 exchange of information pursuant to written agreement.

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 March 11, 2024, authorized under the authority of §11-10-5 of this code, relating to the State Tax Department (exchange of information pursuant to written agreement, 110 CSR 50C), is authorized.

NOTE: The purpose of this bill is to authorize the State Tax Department to promulgate a legislative rule relating to exchange of information pursuant to written agreement.

Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.