The fact of a taxpayer's participation in the tax shelter voluntary compliance program shall not be considered evidence that the taxpayer in fact engaged in a tax avoidance transaction.
W. Va. Code § 11-10E-4
Use of evidence of participation in the program
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.