WVC 11 - 10 D- 9
§11-10D-9. Examination of amnesty returns and taxpayer books and
Nothing in this article shall prevent the tax commissioner or
any authorized employee or agent of the commissioner from examining
the books, paper, records and equipment of any taxpayer or other
person in order to verify the accuracy and completeness of the
application for amnesty or of any tax return filed or payment made
under this article, as provided in article ten of this chapter, and
to ascertain and assess any tax or other liability owed to the
state for any tax administered under article ten of this chapter.
Note: WV Code updated with legislation passed through the 2014 1st Special Session
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