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 and refiled on September 3, 2024, to address concerns raised by the Legislative Rule-Making Review Committee.

The primary aim of this legislation is to facilitate the electronic payment of taxes, thereby modernizing the tax payment process in West Virginia. The bill does not include any deletions from current law, indicating that it introduces new provisions without removing existing ones.

Statutes affected:
Introduced Version: 64-7-1