West Virginia Code § 11-27-30

Exchange of information to facilitate compliance
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Notwithstanding the provisions of section five-d, article ten of this chapter, or any other
provision of this code to the contrary, the Tax Commissioner and the commissioner of the
bureau of administration and finance of the department, or any successor agency thereto,
may, by written agreement, provide for the exchange of information from their respective
files, databases, or audits of health care providers, which the Tax Commissieoner deems
relevant to determining provider compliance with the provisions of this article, in a cost
effective and efficient manner. Such agreement may provide for the sharring, or
reimbursement, of costs incurred by either party to gather or provide information under this
section.

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