Tax Department rule relating to alternative resolution of tax disputes

This bill authorizes West Virginia's State Tax Department to implement a specific rule (110 CSR 10G) for resolving tax disputes through alternative methods, such as mediation or negotiation, instead of formal court proceedings. It directly affects taxpayers who disagree with tax assessments and the Tax Department, which will administer this process. The rule, already developed and modified after committee review, provides a structured, non-litigious pathway for resolving disagreements over tax liabilities. The bill does not change tax rates or obligations but streamlines how disputes are handled. This procedural update aims to make tax resolution more efficient for both parties.