There is a newer version of the West Virginia Code
2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 10B. TAX PENALTY AND ADDITIONS TO TAX AMNESTY.
§11-10B-3. Development and administration of program,
§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.
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