Home/West Virginia/Statutes/Ch. 11: TAXATION/Art. 10E: TAX SHELTER VOLUNTARY COMPLIANCE PROGRAM/§ 11-10E-4
West Virginia Statutes

§ 11-10E-4 — Use of evidence of participation in the program

West Virginia·Ch. 11 TAXATION·Art. 10E TAX SHELTER VOLUNTARY COMPLIANCE PROGRAM
The fact of a taxpayer's participation in the tax shelter voluntary compliance program shall not be considered evidence that the taxpayer in fact engaged in a tax avoidance transaction.

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West Virginia § 11-10E-4 (Use of evidence of participation in the program) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

2006 Reg. Sess., HB4630

Nearby Sections

15
§ 11-1-1
Office of Tax Commissioner continued and designated the state Tax Division; appointment, term, oath and bond of commissioner; powers and duties generally; sections of division; assistant Tax Commissioner; authorization of criminal background checks conducted by Tax Commissioner for prospective employees; assistant attorneys general to assist commissioner
§ 11-1-1a
Provision of legal services
§ 11-1-1b
Training of employees
§ 11-1-2
General duties and powers of commissioner; appraisers
§ 11-1-2a
Refund of taxes erroneously collected
§ 11-1-2b
Housing index requirements
§ 11-1-3
Aiding board of public works, Auditor and treasurer
§ 11-1-4
Biennial report of commissioner; fiscal officers to furnish information
§ 11-1-4a
Powers of Tax Commissioner as to tax and revenue statistics
§ 11-1-5
Misconduct or negligence of officers
§ 11-1-6
Forms and instructions for assessors
§ 11-1-7
Assistance to commissioner by prosecuting attorney
§ 11-1-8
Repealed. Acts, 2010 Reg. Sess., Ch. 32
§ 11-1-9
Holders of short-term permits and licenses to sell; rulemaking
§ 11-10-1
Legislative findings
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