WVC 11 - 10 B- 3
§11-10B-3. Development and administration of program,
implementation of article.
The tax commissioner shall develop and administer the tax
penalty and additions to tax amnesty program as provided in this
article, and shall develop and issue such forms, instructions,
regulations and guidelines as he deems to be necessary, and take
any other action needed to implement this article.
Note: WV Code updated with legislation passed through the 2012 1st Special Session