West Virginia Code
Chapter 11. Taxation
Article 10E. Tax Shelter Voluntary Compliance Program

§11-10E-1. Short Title - This article may be cited as the "Tax Shelter Voluntary...

§11-10E-2. Tax Shelter Voluntary Compliance Program - (a) In general. -- The Tax Commissioner shall establish and...

§11-10E-3. &Quot;tax Avoidance Transaction" Defined - For purposes of this article, the term "tax avoidance transaction"...

§11-10E-4. Use of Evidence of Participation in the Program - The fact of a taxpayer's participation in the tax shelter...

§11-10E-5. Reportable Transactions - (a) For each taxable year in which a taxpayer is...

§11-10E-6. Failure to Register Tax Shelter or Maintain List - (a) Penalty imposed. -- Any person that fails to comply...

§11-10E-7. Promoting Tax Shelters - Except as herein provided, the provisions of Section 6700 of...

§11-10E-8. Registration of Tax Shelters - (a) Federal tax shelter. -- Any tax shelter organizer or...

§11-10E-9. Investor Lists - (a) Federal abusive tax shelter. -- Any person required to...

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