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 concerns raised by the Legislative Rule-Making Review Committee before being refiled on October 9, 2024.

The bill aims to enhance the efficiency and effectiveness of tax dispute resolutions by allowing the State Tax Department to implement this new legislative rule. The introduction of this rule is intended to provide taxpayers with alternative methods for resolving disputes, potentially leading to quicker and more amicable outcomes.

Statutes affected:
Introduced Version: 64-7-1