WVC 5 A- 3 - 2
§5A-3-2. Books and records of director.
The director shall keep accurate books, accounts and records
of all transactions of his or her division, and such books,
accounts and records shall be public records, and shall at all
proper times be available for inspection by any taxpayer of the
Note: WV Code updated with legislation passed through the 2012 1st Special Session