W. Va. Code R. § 110-17-13

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-17-13 - Audits

The Tax Commissioner may make periodic audits of accounts of all wholesalers, sub-jobbers, vending machine operators and retail dealers in this State and of out-of-state wholesalers, sub-jobbers and vending machine operators doing business in the State. All records shall be made available during the conduct of audits of the accounts.

13.1. The Tax Commissioner may issue an assessment whenever an audit reveals a material discrepancy, tax liability, underpayment or other amount due.