This bill amends the Code of West Virginia to authorize the Tax Department to promulgate a legislative rule concerning the Soft Drinks Tax. Specifically, it pertains to the legislative rule filed in the State Register on July 25, 2025, which is identified as Soft Drinks Tax, 110 CSR 19. The bill is intended to provide the necessary legal framework for the Tax Department to implement this rule.

The bill does not include any deletions from current law, as it introduces new legal language to facilitate the Tax Department's authority in this matter. The overall goal is to ensure that the Tax Department has the proper authorization to manage and regulate the Soft Drinks Tax effectively.

Statutes affected:
Introduced Version: 64-7-1