Section 11-13X-9 - Legislative rules(a) The Tax Commissioner shall propose for promulgation rules pursuant to §29A-3-1 et seq. of this code as may be necessary to carry out the purposes of this article.(b) The Secretary of the West Virginia Department of Economic Development may propose for promulgation rules pursuant to §29A-3-1 et seq. of this code as may be necessary to carry out the purposes of this article.Amended by 2023 Acts, ch. 120 (SB 735), eff. 6/9/2023.