West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-10E - Tax Shelter Voluntary Compliance Program
Section 110-10E-9 - Use of Evidence of Participation in the Voluntary Compliance Program
Universal Citation: 110 WV Code of State Rules 110-10E-9
Current through Register Vol. XLI, No. 38, September 20, 2024
9.1. The fact of a taxpayer's participation in the Voluntary Compliance Program shall not be considered evidence that the taxpayer in fact engaged in a tax avoidance transaction.
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