This bill amends the Code of West Virginia to authorize the State Tax Department to create a legislative rule concerning the payment of taxes via electronic funds transfer. Specifically, it references a legislative rule that was filed in the State Register on March 11, 2024, and subsequently modified to address concerns from the Legislative Rule-Making Review Committee before being refiled on September 3, 2024. The rule in question is identified as 110 CSR 10F.

The primary aim of this legislation is to streamline the tax payment process by allowing taxpayers to use electronic funds transfers, thereby enhancing efficiency and convenience in tax collection. The bill does not include any deletions from current law, as it introduces new provisions to facilitate this electronic payment method.

Statutes affected:
Introduced Version: 64-7-1