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