110 CSR 49
WEST VIRGINIA LEGISLATURE
2024 REGULAR SESSION
Introduced Senate Bill 58
BY Senator Woodrum [Introduced January 10, 2024; referred to the Committee the Judiciary]
 110 CSR 49 2024R2184S 2024R21854H
1 A BILL to amend and reenact §64-7-1 of the Code of West Virginia, 1931, as amended, relating to
2 authorizing the West Virginia Tax Department to promulgate a legislative rule relating to
3 administration of tax on purchases of wine and liquor inside and outside of municipalities.
Be it enacted by the Legislature of West Virginia:
ARTICLE 7. AUTHORIZATION FOR DEPARTMENT OF REVENUE TO PROMULGATE
LEGISLATIVE RULES.
§64-7-1. West Virginia Tax Department.
1 The legislative rule filed in the State Register on December 30, 2022, authorized under the
2 authority of §60-3-9d of this code, modified by the West Virginia Tax Department to meet the
3 objections of the Legislative Rule-Making Review Committee and refiled in the State Register on
4 August 21, 2023, relating to the West Virginia Tax Department (administration of tax on purchases
5 of wine and liquor inside and outside of municipalities, 110 CSR 49), is authorized.
NOTE: The purpose of this bill is to authorize the West Virginia Tax Department to
promulgate a legislative rule relating to administration of tax on purchases of wine and liquor inside and outside of municipalities.
This section is new; therefore, strike-throughs and underscoring have been omitted.
1


Statutes affected:
Introduced Version: 64-7-1