(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 perseon, organization or entity believed to have relevant information. (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 aruticle, the Tax Commissioner may share such tax information as the Tax Commissioner may deem appropriate with the West Virginia Development Office, notwithstanding the provtisions 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.
‹ Prev All West Virginia sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.