West Virginia Code
Chapter 11. Taxation
Article 10B. Tax Penalty and Additions to Tax Amnesty

§11-10B-1. Legislative Intent - It is the intent of the Legislature in enacting the...

§11-10B-2. Definitions - (a) General rule. -- Terms used in this article shall...

§11-10B-3. Development and Administration of Program, Implementation of Article - The Tax Commissioner shall develop and administer the tax penalty...

§11-10B-4. Duration and Application of Program - The Tax Commissioner shall establish a three-month tax penalty and...

§11-10B-5. Waiver of Penalties; Criminal Immunity; Exceptions and Limitations - (a) For any taxpayer who meets the requirements of section...

§11-10B-6. Application for Amnesty; Requirements; Deficiency Assessment - (a) The provisions of this article apply to any taxpayer...

§11-10B-7. Publicity Efforts - The Tax Commissioner shall cause the tax penalty and additions...

§11-10B-8. Disposition of Revenue Collected - From the revenue collected under this tax penalty and additions...