WVC 11 - 13 J- 11
§11-13J-11. Audits and examinations; information sharing.
(a) The tax commissioner may, at his or her discretion,
perform joint audits or examinations with the West Virginia
development office or independently audit or examine the books,
records and other information, as appropriate, of any taxpayer or
of any person, organization or entity which has filed an
application for certification of a project plan under this article,
or of any taxpayer which has asserted this credit on a tax return,
or of any person, organization or entity believed to have relevant
(b) For purposes of joint audits, or any administrative or
judicial proceeding or procedure relating to any tax credit taken,
asserted or sought under this article, the tax commissioner may
share such tax information as the tax commissioner may deem
appropriate with the West Virginia development office,
notwithstanding the provisions of section four-a, article one of
this chapter or section five-d, article ten of said chapter, or any
other provision of this code to the contrary.
Note: WV Code updated with legislation passed through the 2015 Regular Session
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