All provisions of article ten, chapter eleven of this code and all provisions of tax statutes administered under said article ten of this chapter that are inconsistent with the provisions of this article are suspended to the extent necessary to carry out the provisions of this article.
W. Va. Code § 11-10E-10
Suspension of inconsistent code provisions
Known as the Tax Shelter Voluntary Compliance Act
The act spans §§ 11-10E-1 to 11-10E-9 (10 sections).
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.