West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-10G - Alternative Resolution Of Tax Disputes
Section 110-10G-5 - Confidentiality
Universal Citation: 110 WV Code of State Rules 110-10G-5
Current through Register Vol. XLI, No. 38, September 20, 2024
5.1. The provisions of W. Va. Code § 11-10-5d, concerning confidentiality and disclosure of tax returns and information are applicable to all aspects of conciliation.
5.2. Confidentiality shall not be interpreted to require the exclusion at a subsequent hearing of any information otherwise available or discoverable merely because the information was presented in the course of conciliation.
5.3. All aspects of conciliation are exempt from the requirements of W. Va. Code §§ 6-9A-1 et seq. "Open Government Proceedings" and 29B-1-1 et seq. "Freedom of Information."
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