All provisions of article ten, chapter eleven of this code and all provisions of tax statutes administered under article ten of this chapter that are inconsistent with the provisions of this article are suspended to the extent necessary to carry out the provisions of this article.
Structure West Virginia Code
Article 10D. Tax Amnesty Program
§11-10D-2. Legislative Intent and Findings
§11-10D-4. Development and Administration of Tax Amnesty Program, Implementation of Article
§11-10D-5. Duration and Application of Program
§11-10D-6. Waiver of Penalties; Criminal Immunity; Exceptions and Limitations
§11-10D-7. Application for Amnesty; Requirements; Deficiency Assessment
§11-10D-9. Examination of Amnesty Returns and Taxpayer Books and Records
§11-10D-10. Disposition of Revenue Collected
§11-10D-11. Penalty on Liabilities Eligible for Amnesty for Which Taxpayer Did Not Apply for Amnesty