West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-10H - Tax Amnesty Program Of 2004
Section 110-10H-8 - Examination of Amnesty Returns and Taxpayer Books and Records

Universal Citation: 110 WV Code of State Rules 110-10H-8

Current through Register Vol. XLI, No. 38, September 20, 2024

8.1. The Tax Commissioner may examine the tax returns, books, papers, records and equipment of any taxpayer or other relevant person in order to verify the accuracy and completeness of the application for amnesty or of any tax return filed or payment made under the amnesty program as provided in W. Va. Code ' 11-10, and to ascertain and assess any tax or other liability owed to the State for any tax administered under W. Va. Code ' 11-10.

8.2. Any tax return or other tax information filed under the amnesty program will remain subject to verification and review after the amnesty period.

8.3. Tax amnesty applications, returns and information are confidential. No application, tax return or tax information filed with the Commissioner will be subject to disclosure, except as provided by W. Va. Code '' 11-10-5d and 5s.

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