Pursuant to the authority granted under W. Va. Code '11-10-5d(f), and upon passage of these regulations by the Legislature as legislative regulations, the State Tax Commissioner may enter into an agreement with the Director of the Department to exchange any information with the Director, that the Tax Commissioner may in his discretion deem to facilitate the enforcement of W. Va. Code '20-5F-1 et seq.
W. Va. Code R. § 110-6A-9