Relating to authorizing the State Tax Department to promulgate a legislative rule relating to alternative resolution of tax disputes

HB 2270 authorizes West Virginia's State Tax Department to implement a specific rule (110 CSR 10G) that creates a non-court process for resolving tax disputes between the department and taxpayers. The rule, which was previously proposed and adjusted to address legislative committee feedback, outlines procedures for handling disagreements through methods like mediation instead of litigation. This bill directly affects the State Tax Department, which will use the rule in its operations, and taxpayers who face tax assessment disagreements. By formalizing the rule, it establishes a clear, structured alternative to court-based resolution for tax disputes.