This bill amends and reenacts section 64-7-1 of the Code of West Virginia, 1931, to authorize the Tax Department to promulgate a legislative rule concerning the Soft Drinks Tax. Specifically, it approves the legislative rule that was filed in the State Register on July 25, 2025, under the authority of section 11-10-5 of the code, which pertains to the Soft Drinks Tax (110 CSR 19).

The primary purpose of this bill is to provide the necessary legal framework for the Tax Department to implement regulations related to the Soft Drinks Tax, thereby ensuring compliance and clarity in tax administration. As this section is newly introduced, there are no deletions or existing legal language being modified.

Statutes affected:
Introduced Version: 64-7-1