Bill Text: WV SB349 | 2025 | Regular Session | Introduced

---

Bill Title: Tax Department rule relating to payment of taxes by electronic funds transfer

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2025-02-13 - To Judiciary [SB349 Detail]

Download: West_Virginia-2025-SB349-Introduced.html

---

West Virginia Legislature

2025 REGULAR SESSION

Introduced

Senate Bill 349

By Senator Woodrum

[Introduced February 13, 2025; referred

to the Committee on the Judiciary]

A BILL to amend and reenact §64-7-1 of the Code of West Virginia, 1931, as amended, relating to authorizing the State Tax Department to promulgate a legislative rule relating to payment of taxes by electronic funds transfer.

Be it enacted by the Legislature of West Virginia:

ARTICLE 7. Authorization for Department of revenue to promulgate legislative rules.

§64-7-1. Tax Department.

The legislative rule filed in the State Register on March 11, 2024, authorized under the authority of §11-10-5t of this code, modified by the State Tax Department to meet the objections of the Legislative Rule-Making Review Committee and refiled in the State Register on September 3, 2024, relating to the State Tax Department (payment of taxes by electronic funds transfer, 110 CSR 10F), is authorized.

NOTE: The purpose of this bill is to authorize the State Tax Department to promulgate a legislative rule relating to payment of taxes by electronic funds transfer.

This section is new; therefore, strike-throughs and underscoring have been omitted.