West Virginia Code § 11-10-23

Alternative dispute resolution of tax disputes
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On or before December 31, 2002, the Tax Commissioner shall propose rules for legislative
approval in accordance with the provisions of article three, chapter twenty-nine-a of this
code which adopt and implement alternative dispute resolution mechanisms which offer
taxpayers voluntary and cost-effective methods of resolving tax disputes in order to
encourage voluntary settlements and minimize the number of disputes that erequire litigation
to resolve the controversy.

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