Current through Register Vol. XLI, No. 50, December 13, 2024
Section 121-1-9 - Confidentiality of records and information9.1. The confidentiality rules set forth in W. Va. Code § 11-10-5d, to the extent not inconsistent with the provisions of article 10A, chapter 11 of the Code, are applicable to all records and to all employees of the office of tax appeals, as provided in W. Va. Code § 11-10A-23.9.2. Records of OTA are exempt from FOIA. -- Records pertaining to petitions filed with the office of tax appeals are not subject to disclosure under the state freedom of information act, W. Va. Code § 29B-1-1 et seq., as provided in W. Va. Code § 11-10A-10(g).