There is a newer version of the West Virginia Code
2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 10E. TAX SHELTER VOLUNTARY COMPLIANCE PROGRAM.
- §11-10E-1. Short title.
- §11-10E-2. Tax shelter voluntary compliance program.
- §11-10E-3. "Tax avoidance transaction" defined.
- §11-10E-4. Use of evidence of participation in the program.
- §11-10E-5. Reportable transactions.
- §11-10E-6. Failure to register tax shelter or maintain list.
- §11-10E-7. Promoting tax shelters.
- §11-10E-8. Registration of tax shelters.
- §11-10E-9. Investor lists.
- §11-10E-10. Suspension of inconsistent code provisions.
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