This bill amends and reenacts section 64-7-1 of the Code of West Virginia, 1931, to authorize the State Tax Department to promulgate a legislative rule concerning the alternative resolution of tax disputes. The specific rule in question was filed in the State Register on August 30, 2024, and subsequently modified to address the concerns of the Legislative Rule-Making Review Committee before being refiled on October 9, 2024.

The primary aim of this legislation is to provide a framework for the State Tax Department to implement alternative methods for resolving tax disputes, thereby potentially streamlining the process and reducing the burden on both taxpayers and the state. The bill does not include any deletions from current law, as the section being introduced is entirely new.

Statutes affected:
Introduced Version: 64-7-1