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 § 11-10D-9

Ch. 11TAXATION

Art. 10DTAX AMNESTY PROGRAM

This text of West Virginia § 11-10D-9 (Examination of amnesty returns and taxpayer books and records) 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 § 11-10D-9 (2026).

Text

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.

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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.