This bill amends the Code of West Virginia to authorize the State Tax Department to promulgate a legislative rule concerning the alternative resolution of tax disputes. Specifically, it references a legislative rule that was filed in the State Register on August 30, 2024, and subsequently modified to address concerns from the Legislative Rule-Making Review Committee before being refiled on October 9, 2024. The rule in question is identified as 110 CSR 10G.

The primary aim of this legislation is to provide a framework for resolving tax disputes outside of traditional litigation, thereby potentially streamlining the process and reducing the burden on both taxpayers and the state. The bill does not include any deletions from current law, as the section being introduced is entirely new.

Statutes affected:
Introduced Version: 64-7-1