West Virginia § 11-10-23 Alternative dispute resolution of tax disputes

West Virginia Statutes

§ 11-10-23 — Alternative dispute resolution of tax disputes

West Virginia § 11-10-23

Ch. 11TAXATION

Art. 10WEST VIRGINIA TAX PROCEDURE AND ADMINISTRATION ACT

This text of West Virginia § 11-10-23 (Alternative dispute resolution of tax disputes) is published on Counsel Stack Legal Research, covering West Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

W. Va. Code § 11-10-23 (2026).

Text

On or before December 31, 2002, the Tax Commissioner shall propose rules for legislative approval in accordance with the provisions of article three, chapter twenty-nine-a of this code which adopt and implement alternative dispute resolution mechanisms which offer taxpayers voluntary and cost-effective methods of resolving tax disputes in order to encourage voluntary settlements and minimize the number of disputes that require litigation to resolve the controversy.

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On or before December 31, 2002, the Tax Commissioner shall propose rules for legislative approval in accordance with the provisions of article three, chapter twenty-nine-a of this code which adopt and implement alternative dispute resolution mechanisms which offer taxpayers voluntary and cost-effective methods of resolving tax disputes in order to encourage voluntary settlements and minimize the number of disputes that require litigation to resolve the controversy.