This article may be cited as the "Tax Shelter Voluntary Compliance Act."
Structure West Virginia Code
Article 10E. Tax Shelter Voluntary Compliance Program
§11-10E-2. Tax Shelter Voluntary Compliance Program
§11-10E-3. &Quot;tax Avoidance Transaction" Defined
§11-10E-4. Use of Evidence of Participation in the Program
§11-10E-5. Reportable Transactions
§11-10E-6. Failure to Register Tax Shelter or Maintain List
§11-10E-7. Promoting Tax Shelters