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 online bingo and raffles. Specifically, it references the legislative rule filed in the State Register on July 25, 2025, which was modified to address the concerns of the Legislative Rule-Making Review Committee and subsequently refiled on September 24, 2025. The new legal language inserted into the bill includes the designation of the rule as 110 CSR 16A. The primary purpose of this legislation is to provide the Tax Department with the authority to regulate online bingo and raffles through the establishment of this legislative rule. This move aims to ensure that the operations of online gaming activities are properly governed and aligned with state regulations.

Statutes affected:
Introduced Version: 64-7-1