Statutes, codes, and regulations
West Virginia Administrative Code
Agency 110 - TaxTitle 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-10E - Tax Shelter Voluntary Compliance Program
Section 110-10E-9 - Use of Evidence of Participation in the Voluntary Compliance Program

W. Va. Code R. § 110-10E-9

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Current through Register Vol. XLI, No. 50, December 13, 2024
Section 110-10E-9 - Use of Evidence of Participation in the Voluntary Compliance Program
9.1. The fact of a taxpayer's participation in the Voluntary Compliance Program shall not be considered evidence that the taxpayer in fact engaged in a tax avoidance transaction.

W. Va. Code R. § 110-10E-9