---
type: "Bill"
title: "Authorizing Department of Revenue to promulgate legislative rules"
description: "Authorizing Department of Revenue to promulgate legislative rules"
jurisdiction: "us/states/wv"
legislature: "West Virginia Legislature"
session: "2023"
identifier: "SB 345"
citation: "West Virginia SB 345 (2023)"
classification: ["bill"]
subjects: ["Legislature--Rule Making"]
status: "enacted"
primary_sponsors: ["Woodrum"]
version_count: 4
action_count: 42
vote_count: 1
first_action: "2023-01-20"
last_action: "2023-05-01"
source: "openstates"
source_identifier: "ocd-bill/3f6b9aae-a22d-40be-8107-fb1105a47b99"
source_url: "http://www.legis.state.wv.us/Bill_Status/Bills_history.cfm?input=345&year=2023&sessiontype=RS&btype=bill"
source_hash: "cf38bdfa836abbf4a84250e807f519d470ecbc9c3d307ece93769d5257103955"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-wv"]
---

# West Virginia SB 345 (2023) — Authorizing Department of Revenue to promulgate legislative rules

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Committee Substitute** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=sb345%20sub1.htm&yr=2023&sesstype=RS&i=345)
2. **Enrolled Committee Substitute** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=sb345%20sub1%20enr.htm&yr=2023&sesstype=RS&i=345)
3. **Introduced Version** (committee substitute) — [source](http://www.legis.state.wv.us/Bill_Status/bills_text.cfm?billdoc=sb345%20intr.htm&yr=2023&sesstype=RS&i=345)
4. **sb345 h jud am _1 adopted.htm** (committee substitute) — [source](http://www.legis.state.wv.us/legisdocs/chamber/2023/RS/com_amends/sb345 h jud am _1 adopted.htm)

## Votes

- Passage — **30–0** (pass) · upper

## Sponsors

- Woodrum — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-01-20** Filed for introduction `filing`
- **2023-01-20** To Judiciary `referral-committee`
- **2023-01-20** Introduced in Senate `introduction`
- **2023-01-20** To Judiciary `referral-committee`
- **2023-01-31** Committee substitute reported
- **2023-02-01** On 1st reading
- **2023-02-01** Read 1st time `reading-1`
- **2023-02-02** On 2nd reading
- **2023-02-02** Read 2nd time `reading-2`
- **2023-02-03** On 3rd reading
- **2023-02-03** Read 3rd time `reading-3`
- **2023-02-03** Passed Senate (Roll No. 126) `passage`
- **2023-02-03** Effective from passage (Roll No. 126)
- **2023-02-03** Ordered to House
- **2023-02-06** Introduced in House `introduction`
- **2023-02-06** To Judiciary `referral-committee`
- **2023-02-06** To House Judiciary `referral-committee`
- **2023-03-06** With amendment, do pass `committee-passage`
- **2023-03-07** On 1st reading, Special Calendar
- **2023-03-07** Read 1st time `reading-1`
- **2023-03-08** On 2nd reading, Special Calendar
- **2023-03-08** Read 2nd time `reading-2`
- **2023-03-08** Amendment pending
- **2023-03-09** On 3rd reading, Special Calendar
- **2023-03-09** Amendment reported by the Clerk
- **2023-03-09** Committee amendment adopted (Voice vote)
- **2023-03-09** Read 3rd time `reading-3`
- **2023-03-09** Passed House (Roll No. 597) `passage`
- **2023-03-09** Effective from passage (Roll No. 598)
- **2023-03-09** Communicated to Senate
- **2023-03-10** House Message received
- **2023-03-10** Senate concurred in House amendments and passed bill (Roll No. 490)
- **2023-03-10** Effective from passage (Roll No. 490)
- **2023-03-10** Communicated to House
- **2023-03-10** Completed legislative action
- **2023-03-16** To Governor 3/16/2023 `executive-receipt`
- **2023-03-11** To Governor 3/16/2023 - Senate Journal `executive-receipt`
- **2023-03-11** To Governor 3/16/2023 - House Journal `executive-receipt`
- **2023-03-23** Approved by Governor 3/23/2023 `executive-signature`
- **2023-03-11** Approved by Governor 3/23/2023 - Senate Journal `executive-signature`
- **2023-03-11** Approved by Governor 3/23/2023 - House Journal `executive-signature`
- **2023-05-01** Chapter 199, Acts, Regular Session, 2023 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/3f6b9aae-a22d-40be-8107-fb1105a47b99`. Confidence: reported (aggregated from official West Virginia legislature records).