This bill amends the Code of West Virginia to authorize the State Tax Department to promulgate a legislative rule concerning the exchange of information pursuant to a written agreement. Specifically, it references the legislative rule filed in the State Register on March 11, 2024, which is identified as 110 CSR 50C. The bill aims to enhance the State Tax Department's ability to manage and share information effectively by formalizing the process through a written agreement, thereby improving transparency and cooperation in tax-related matters. The legislative rule is authorized under the existing authority of 11-10-5 of the code, ensuring that the department operates within its legal framework.

Statutes affected:
Introduced Version: 64-7-1