West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-50G - Exchange Of Information Agreement Between The State Tax Department And The Department Of Commerce, The Department Of Transportation And The Department Of Environmental Protection
Section 110-50G-3 - Disclosure of Certain Information Authorized
Current through Register Vol. XLI, No. 38, September 20, 2024
3.1. In accordance with W. Va. Code § 11-10-5s(b)(4), the State Tax Commissioner and the Department of Commerce, the Department of Transportation and the Department of Environmental Protection may, in order to accomplish the purposes set forth in section two of this rule, exchange information pursuant to a written agreement specifying the type and manner of information to be exchanged and containing provisions for safe guarding any confidential information received pursuant to the agreement.
3.2. The State Tax Commissioner shall file with the Office of Secretary of State a copy of any exchange of information agreement entered into pursuant to this rule, including any subsequent revision of the agreement, or amendment, in order to allow an opportunity for public comment.
