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West Virginia Code
Chapter 11
10E
Tax Shelter Voluntary Compliance Program.
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11-10E-1
Short title.
11-10E-2
Tax shelter voluntary compliance program.
11-10E-3
"Tax avoidance transaction" defined.
11-10E-4
Use of evidence of participation in the program.
11-10E-5
Reportable transactions.
11-10E-6
Failure to register tax shelter or maintain list.
11-10E-7
Promoting tax shelters.
11-10E-8
Registration of tax shelters.
11-10E-9
Investor lists.
11-10E-10
Suspension of inconsistent code provisions.