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 agencies include the Alcohol Beverage Control Administration, the Insurance Commissioner, the Lottery Commission, and the Tax Division. The bill outlines the specific rules that each agency is authorized to create, which cover a range of topics such as private clubs, the sale of wine and hard cider, tobacco products in vending machines, distilleries, and tax-related procedures.

Significant amendments include changes to the Alcohol Beverage Control Administration's rules regarding private clubs, such as adjusting the value of canned or packaged food from $100 to $50, and allowing for the sale of alcohol in sidewalk dining areas under certain conditions. Additionally, the Tax Division's rules have been modified to clarify the process for alternative dispute resolution in tax disputes and to streamline the requirements for tax assessments. Overall, the bill aims to enhance regulatory clarity and operational efficiency for the involved agencies.

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