110 CSR 50E

H. B. 2604

(By Delegates Brown, D. Poling, Fleischauer and Talbott)

[Introduced January 19, 2011; 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 an exchange of information agreement between the State Tax Department and the West Virginia Lottery.

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-sixth day of July, two thousand ten, authorized under the authority of section five-s, article ten, chapter eleven, of this code, relating to the State Tax Department (exchange of information agreement between the State Tax Department and the West Virginia Lottery, 110 CSR 50E), is authorized.

    NOTE: The purpose of this bill is to authorize the State Tax Department to promulgate a legislative rule relating to an exchange of information agreement between the State Tax Department and the West Virginia Lottery.

    This section is new; therefore, strike-throughs and underscoring have been omitted.