West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-39 - Electronic Filing And Payment Of Special District Excise Tax
Section 110-39-5 - Information sharing

Universal Citation: 110 WV Code of State Rules 110-39-5

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

5.1. The State Tax Commissioner may enter into written exchange of information agreements with the municipal or county commission responsible for the administration of special district excise taxes to disclose and receive return information. The agreements shall be published in the State Register and shall only be for the purpose of facilitating administration and collection of the special district excise tax. The provisions of this section shall not be construed to preclude or limit disclosure of tax information authorized by any provision of the West Virginia Code. Any confidential return information that is disclosed shall remain confidential in the hands of the other agency to the extent provided by W. Va. Code § 11-10-5d and by other applicable federal or State laws.

5.2. Pursuant to W. Va. Code § 11-10-5d(f):

5.2.1. As long as bonds are outstanding pursuant to W. Va. Code §§ 7-22-1 or 8-38-1, the State Tax Commissioner shall provide on a monthly basis to the trustee for bonds issued pursuant to that article, information on returns submitted pursuant to this rule; and,

5.2.2. The State Tax Commissioner or the trustee may share the information with the county commission, municipality or district board and with the bondholders and bond counsel for bonds issued pursuant to W. Va. Code §§ 7-22-1 or 8-38-1.

5.2.3. The State Tax Commissioner and the trustee may enter into a written agreement in order to accomplish the exchange of information.

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