WVC 11 - 10 B- 4
§11-10B-4. Duration and application of program.
The tax commissioner shall establish a three-month tax penalty
and additions to tax amnesty program to be conducted during the
calendar year, one thousand nine hundred eighty-six. The program
shall apply to payments and returns required pursuant to any tax
specified in section three, article ten of this chapter, but only
if the obligation for payment or filing of a return, or both, arose
prior to, is delinquent as of, or is due and payable as of the
first day of January, one thousand nine hundred eighty-six.
Note: WV Code updated with legislation passed through the 2012 1st Special Session