WVC 11 - 10 - 24
§11-10-24. Commissioner to review taxpayer problem resolution
procedures; report to Legislature.
The commissioner shall review the procedures utilized to
resolve taxpayer complaints and problems to determine whether
taxpayer complaints and problems are being remedied promptly and to
assure that taxpayer rights are safeguarded and protected during
tax determination and collection processes. The commissioner
shall, on or before the first day of October, two thousand four,
report the findings of the review to the joint committee on
government and finance with recommendations on the need for
legislation to implement a taxpayer resolution program.