The bill amends and reenacts various sections of the Code of West Virginia, specifically 64-7-1 et seq., to authorize certain agencies within the Department of Revenue to promulgate legislative rules. This includes the Alcohol Beverage Control Administration, which is granted the authority to create rules regarding private clubs, the sale of wine and hard cider, tobacco products in vending machines, distilleries, and the retail enforcement of select plant-based derivatives. Additionally, the Insurance Commissioner, Lottery Commission, and Tax Division are also empowered to establish rules related to Medicare Supplement Insurance, sports wagering, and various tax-related matters, including electronic funds transfer and alternative resolution of tax disputes.

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 rules regarding the alternative resolution of tax disputes, clarifying the timeline for filing requests. Overall, the legislation aims to streamline regulatory processes and enhance the operational framework for various agencies within 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