West Virginia § 11-10D-9 Examination of amnesty returns and taxpayer books and records

West Virginia Statutes

§ 11-10D-9 — Examination of amnesty returns and taxpayer books and records

West Virginia·Ch. 11 TAXATION·Art. 10D TAX AMNESTY PROGRAM

Nothing in this article shall prevent the Tax Commissioner or any authorized employee or agent of the commissioner from examining the books, paper, records and equipment of any taxpayer or other person in order to verify the accuracy and completeness of the application for amnesty or of any tax return filed or payment made under this article, as provided in article ten of this chapter, and to ascertain and assess any tax or other liability owed to the state for any tax administered under article ten of this chapter.

Free access — add to your briefcase to read the full text and ask questions with AI

Nothing in this article shall prevent the Tax Commissioner or any authorized employee or agent of the commissioner from examining the books, paper, records and equipment of any taxpayer or other person in order to verify the accuracy and completeness of the application for amnesty or of any tax return filed or payment made under this article, as provided in article ten of this chapter, and to ascertain and assess any tax or other liability owed to the state for any tax administered under article ten of this chapter.

West Virginia § 11-10D-9 (Examination of amnesty returns and taxpayer books and records) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.