Tax Department rule relating to exchange of information pursuant to written agreement

SB 352 authorizes West Virginia's State Tax Department to implement Legislative Rule 110 CSR 50C, which governs how the department exchanges taxpayer information with other entities under written agreements. The rule specifically outlines procedures for sharing data between state tax authorities and other governments or organizations when formal written agreements exist. This procedural bill does not change tax rates or create new obligations but formalizes existing information-sharing practices for administrative efficiency. The rule was previously filed with the State Register on March 11, 2024.