This bill amends and reenacts section 64-7-1 of the Code of West Virginia, 1931, to authorize the State Tax Department to create a legislative rule concerning the payment of taxes via electronic funds transfer. The bill references a specific legislative rule that was filed in the State Register on March 11, 2024, and subsequently modified to address concerns from the Legislative Rule-Making Review Committee before being refiled on September 3, 2024.

The primary aim of this legislation is to facilitate the payment of taxes electronically, thereby modernizing the tax payment process in West Virginia. The bill does not include any deletions from current law, as it introduces new provisions to enhance the efficiency of tax collection through electronic means.

Statutes affected:
Introduced Version: 64-7-1