110 CSR 21B 2024R2177H 2024R2176S
WEST VIRGINIA LEGISLATURE
2024 REGULAR SESSION
Introduced House Bill 4081
By Delegate Smith [Introduced January 10, 2024; Referred to
Committee on Finance then the Judiciary]
 110 CSR 21B 2024R2177H 2024R2176S
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 citizen tax credit for property taxes paid.
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 §29A-3-19 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 (citizen tax credit for property taxes
5 paid, 110 CSR 21B), is authorized.
NOTE: The purpose of this bill is to authorize the West Virginia Tax Department to
promulgate a legislative rule relating to citizen tax credit for property taxes paid.
Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.
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Statutes affected:
Introduced Version: 64-7-1