2023 West Virginia Code › Chapter 64. Legislative Rules › Article 7. Authorization for Department of Revenue to Promulgate Legislative Rules › §64-7-5. Tax Department

(a) The legislative rule filed in the State Register on July 30, 2021, authorized under the authority of 11-1C-10 of this code, relating to the Tax Department (Valuation of Producing and Reserve Oil, Natural Gas Liquids, and Natural Gas for Ad Valorem Property Tax Purposes, 110 CSR 01J), is not authorized.
(b) The legislative rule filed in the State Register on July 8, 2021 authorized under the authority of 11-13KK-13 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 7, 2021 relating to the State Tax Department (West Virginia Tax Credit for Federal Excise Tax Imposed Upon Small Arms and Ammunition Manufacturers, 110 CSR 13KK), is authorized.
(c) The legislative rule filed in the State Register on June 30, 2021, authorized under the authority of 11-15-9s of this code, modified by the Tax Department to meet the objections of the Legislative Rule-Making Review Committee and refiled in the State Register on September 21, 2021, relating to the Tax Department (Sales Tax Holiday, 110 CSR 15F), is authorized.
(d) The legislative rule filed in the State Register on July 8, 2021, authorized under the authority of 11-15-9t 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 7, 2021, relating to the State Tax Department (Exemption for Repair, Remodeling, and Maintenance of Aircraft, 110 CSR 15L), is authorized.
(e) The legislative rule filed in the State Register on July 8, 2021, authorized under the authority of 11-15A-8 of this code, relating to the Tax Department (Vendor Absorption or Assumption of Sales and Use Tax, 110 CSR 15M), is authorized.
(f) The legislative rule filed in the State Register on July 8, 2021, authorized under the authority of 11-15A-8 of this code, relating to the Tax Department (On-line Bingo and Raffles, 110 CSR 16A), is authorized with the following amendments:
On page four, subsection 8.1, by striking out the words "A licensee may only use bingo equipment or raffle equipment," and inserting in lieu thereof the words "A bingo licensee may use only bingo equipment,";
On page four, after subsection 8.1, by adding a new subsection 8.2 to read as follows:
8.2. A raffle licensee may use only raffle equipment, including software or programming for conducting raffles on-line over the Internet, which the licensee owns or which it borrows without compensation, or leases for a reasonable and customary amount from a wholesaler or distributor of raffle boards and games licensed under W. Va. Code 47-23-3.
And,
By renumbering the remaining subsections.
(g) The legislative rule filed in the State Register on July 27, 2021, authorized under the authority of 11-24-6b of this code, modified by the Tax Department to meet the objections of the Legislative Rule-Making Review Committee and refiled in the State Register on September 21, 2021, relating to the Tax Department (Corporation Net Income Tax, 110 CSR 24), is authorized.