(a) The legislative rule filed in the State Register on July 29, 2022, authorized under the authority of § 11-1C-5 of this code, modified by the Tax Commissioner to meet the objections of the Legislative Rule-Making Review Committee and refiled in the State Register on October 17, 2022, relating to the Tax Commissioner (Valuation of producing and reserve oil, natural gas liquids, and natural gas for ad valorem property tax purposes, 110 CSR 01J), is authorized.

Terms Used In West Virginia Code 64-7-4

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • State: when applied to a part of the United States and not restricted by the context, includes the District of Columbia and the several territories, and the words "United States" also include the said district and territories. See West Virginia Code 2-2-10

(b) The legislative rule filed in the State Register on July 26, 2022, authorized under the authority of § 11-13X-9 of this code, modified by the Tax Commissioner to meet the objections of the Legislative Rule-Making Review Committee and refiled in the State Register on September 26, 2022, relating to the Tax Commissioner (West Virginia Film Industry Investment Act, 110 CSR 13X), is authorized with the amendment set forth below:

On page 6, section 4, paragraph 4.1.3.b.2, by striking the word “commercials,”.

(c) The legislative rule filed in the State Register on March 25, 2022, authorized under the authority of § 11-13DD-5 of this code, relating to the Tax Commissioner (Farm-to-Food Bank tax credit, 110 CSR 13DD), is authorized.

(d) The legislative rule filed in the State Register on March 25, 2022, authorized under the authority of § 11-22-5 of this code, relating to the Tax Commissioner (property transfer tax, 110 CSR 22), is authorized.

(e) The legislative rule filed in the State Register on July 26, 2022, authorized under the authority of § 11-10-11c of this code, modified by the Tax Commissioner to meet the objections of the Legislative Rule-Making Review Committee and refiled in the State Register on September 26, 2022, relating to the Tax Commissioner (municipal sales and use tax administration, 110 CSR 28), is authorized.

(f) The legislative rule filed in the State Register on March 25, 2022, authorized under the authority of § 11B-1-8 of this code, relating to the Tax Commissioner (personnel rule for the Tax Division, 110 CSR 42), is authorized.