West Virginia Code
Chapter 11. Taxation
Article 10D. Tax Amnesty Program

§11-10D-1. Short Title - This article may be cited as the "West Virginia Tax...

§11-10D-2. Legislative Intent and Findings - (a) Intent. -– It is the intent of the Legislature...

§11-10D-3. Definitions - (a) General rule. -- Terms used in this article shall...

§11-10D-4. Development and Administration of Tax Amnesty Program, Implementation of Article - (a) General. -– The Tax Commissioner shall develop and administer...

§11-10D-5. Duration and Application of Program - The Tax Commissioner shall establish a two-month tax amnesty program...

§11-10D-6. Waiver of Penalties; Criminal Immunity; Exceptions and Limitations - (a) Waiver of penalty, addition to tax and interest. -–...

§11-10D-7. Application for Amnesty; Requirements; Deficiency Assessment - (a) Timely application required. -– The provisions of this article...

§11-10D-8. Publicity Efforts - The Tax Commissioner shall cause the tax amnesty program to...

§11-10D-9. Examination of Amnesty Returns and Taxpayer Books and Records - Nothing in this article shall prevent the Tax Commissioner or...

§11-10D-10. Disposition of Revenue Collected - There is hereby created in the State Treasury a special...

§11-10D-11. Penalty on Liabilities Eligible for Amnesty for Which Taxpayer Did Not Apply for Amnesty - (a) If a taxpayer has a liability that would be...

§11-10D-12. Report to Legislature and Governor - On or before July 1, 2005, the Tax Commissioner shall...

§11-10D-13. Suspension of Inconsistent Code Provisions - All provisions of article ten, chapter eleven of this code...