All provisions of article ten, chapter eleven of this code and all provisions of tax statutes administered under said 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 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