1. Collections
  2. West Virginia Code
  3. Chapter 11

10D

Tax Amnesty Program.

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    11-10D-1Short title.11-10D-2Legislative intent and findings.11-10D-3Definitions.11-10D-4Development and administration of tax amnesty program, implementation of article.11-10D-5Duration and application of program.11-10D-6Waiver of penalties; criminal immunity; exceptions and limitations.11-10D-7Application for amnesty; requirements; deficiency assessment.11-10D-8Publicity efforts.11-10D-9Examination of amnesty returns and taxpayer books and records.11-10D-10Disposition of revenue collected.11-10D-11Penalty on liabilities eligible for amnesty for which taxpayer did not apply for amnesty.11-10D-12Report to Legislature and Governor.11-10D-13Suspension of inconsistent code provisions.