(a) Notwithstanding any provision of this article to the contrary, the Tax Commissioner shall enter into a written agreement with the Commissioner of Highways of this state to disclose to designated employees of the Division of Highways:
(1) Whether a bidder for a contract with the Division of Highways has a current business registration certificate under article twelve of this chapter;
(2) Whether a contractor with the Division of Highways, or any subcontractor of that contractor, has had its current business registration certificate revoked or suspended under article twelve of this chapter;
(3) Whether a cease and desist order has been issued under article twelve of this chapter to a contractor working on a project for the Division of Highways or a subcontractor of that contractor working on a road construction or repair project;
(4) Whether a contractor bidding on a contract for a road construction project or repair project appears to be in compliance with the employer withholding tax requirements of this state as set forth in article twenty-one of this chapter based on information in Tax Division databases;
(5) Whether a contractor who has a contract with the Division of Highways for a road construction project or repair project appears to be in compliance with the employer withholding tax requirements of this state as set forth in article twenty-one of this chapter based on information in Tax Division databases;
(6) Whether a subcontractor of any contractor who has a contract with the Division of Highways for a road construction project or repair project appears to be in compliance with the employer withholding tax requirements of this state as set forth in article twenty-one of this chapter based on information in Tax Division databases;
(7) Whether a bidder for a highway construction contract is in good standing with the Tax Commissioner;
(8) Whether a contractor or subcontractor working on a project for the Division of Highways is in good standing with the Tax Commissioner and, if not in good standing, an explanation of why the contractor or subcontractor is not in good standing; and
(9) Whether a bidder, contractor or subcontractor currently has pending before the Office of Tax Appeals a contest concerning any assessment for additional tax or denial of a claim for refund or credit.
(b) For purposes of this section, the term “good standing” means that the bidder, contractor or subcontractor has: (1) Filed all required tax returns due for taxes administered under this article; (2) paid all taxes shown to be due in the filed returns, including any interest and additions to tax; and (3) paid all withholding taxes for employees of the bidder, contractor or subcontractor required to be paid under this code.
(c) An agreement executed under subsection (a) of this section may be amended, from time to time, by the Tax Commissioner and the Commissioner of Highways.
(d) Information in the hands of the Commissioner of Highways or his or her designees pursuant to an agreement under this section shall enjoy the same level of confidentiality and protection as the information would enjoy in the hands of the Tax Commissioner.
Structure West Virginia Code
Article 10. West Virginia Tax Procedure and Administration Act
§11-10-1. Legislative Findings
§11-10-2. Short Title; Arrangement and Classification
§11-10-3. Application of This Article
§11-10-5. General Power; Regulations and Forms
§11-10-5aa. Confidentiality of Information Obtained During Telecommunications Tax Study
§11-10-5b. Subpoena and Subpoena Duces Tecum
§11-10-5bb. Applying Lottery Prizes to Tax Liabilities
§11-10-5c. Returns by Tax Commissioner
§11-10-5cc. Disclosure of Certain Tax Information to Commissioner of Highways
§11-10-5d. Confidentiality and Disclosure of Returns and Return Information
§11-10-5ee. Limitations on Claiming Credits and Rebates; Rulemaking
§11-10-5f. Timely Filing and Paying
§11-10-5g. Time for Performance of Acts Where Last Day Falls on Saturday, Sunday or Legal Holiday
§11-10-5h. Enforcement Proceedings
§11-10-5j. Liability for Taxes Withheld or Collected
§11-10-5k. Fractional Parts of a Cent
§11-10-5l. Payment of Estimated Tax
§11-10-5m. Overpayment of Installments
§11-10-5n. Payment by Commercially Acceptable Means
§11-10-5o. Notice of Fiduciary Relationship
§11-10-5p. Effective Date of Amendments
§11-10-5q. Settlement Agreements and Compromises
§11-10-5r. Technical Assistance Advisories
§11-10-5s. Disclosure of Certain Taxpayer Information
§11-10-5t. Payment by Electronic Fund Transfers
§11-10-5u. Disclosure of Persons Making Retail Sales of Tobacco Products
§11-10-5y. Disclosure of Return Information to Consolidated Public Retirement Board
§11-10-5z. Electronic Filing for Certain Persons
§11-10-6. Mathematical or Clerical Errors; Collection of Balance Due on Return Without Remittance
§11-10-7b. Abatement of Interest Attributable to Errors and by Tax Division
§11-10-7d. Combining Assessments
§11-10-9a. Small Claims Procedure; Disputes Involving $10,000 or Less
§11-10-11a. Administration of Special District Excise Tax; Commission Authorized
§11-10-11b. Fund Creation; Authorization for Expenditure
§11-10-12. Liens, Release; Subordination; Foreclosure; Withdrawal
§11-10-13a. Property Exempt From Levy
§11-10-13b. Surrender of Property Subject to Levy
§11-10-13c. Sale of Seized Property
§11-10-13d. Sale of Perishable Goods
§11-10-13e. Redemption of Property
§11-10-13g. Legal Effect of Certificate of Sale of Personal Property and Deed of Real Property
§11-10-13i. Expense of Levy and Sale
§11-10-13j. Application of Proceeds of Levy
§11-10-13k. Authority to Release Levy and Return Property
§11-10-14. Overpayments; Credits; Refunds and Limitations
§11-10-14a. Tax Refund Check-Off Programs
§11-10-14b. Monetary Remedies for Overpayments Due to Unconstitutionality
§11-10-14c. Prompt Payment of Refunds of Personal Income Taxes
§11-10-14d. Prompt Payment of Refunds of Corporation Net Income Taxes
§11-10-15. Limitations on Assessment
§11-10-16. Limitations on Collection
§11-10-17a. Determination of Rate of Interest
§11-10-18a. Additions to Tax for Failure to Pay Estimated Income or Business Franchise Tax
§11-10-18b. Additions to Tax for Failure to Pay Any Other Estimated Tax
§11-10-18c. Failure to File Partnership Return or Report
§11-10-19a. Failure to File Correct Information Returns
§11-10-20. Effective Date; Transition Rules
§11-10-22. Information Returns and Due Date Thereof
§11-10-23. Alternative Dispute Resolution of Tax Disputes
§11-10-24. Commissioner to Review Taxpayer Problem Resolution Procedures; Report to Legislature
§11-10-25. Taxpayer Must Show Tax Exemption Applies; Presumption