The bill amends and reenacts various sections of the Code of West Virginia to authorize specific agencies within the Department of Revenue to promulgate legislative rules. These rules cover a range of topics, including the Alcohol Beverage Control Administration's regulations on private clubs, the sale of wine and hard cider, tobacco products in vending machines, and the operation of distilleries. Additionally, the bill allows the Insurance Commissioner to establish rules regarding Medicare Supplement Insurance, the Lottery Commission to set rules for sports wagering, and the Tax Division to create rules for electronic tax payments, alternative tax dispute resolutions, and exemptions related to consumer sales and service taxes.

Key amendments include changes to the Alcohol Beverage Control Administration's rules, such as adjusting the value of canned or packaged food for private clubs from $100 to $50, and allowing sidewalk dining areas to serve alcohol without a dining requirement under certain conditions. The bill also modifies the Tax Division's alternative dispute resolution process, clarifying the timeline for taxpayers to file requests. Overall, the legislation aims to streamline regulatory processes and enhance the operational framework for various sectors under the Department of Revenue.

Statutes affected:
Introduced Version: 64-7-1
Committee Substitute: 64-7-1
Engrossed Committee Substitute: 64-7-1
Enrolled Committee Substitute: 64-7-1