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