W. Va. Code R. § 110-10G-5
Confidentiality
5.1. The provisions of W. Va. Code §11-10-5d, concerning confidentiality and disclosure of tax returns and information are applicable to all aspects of conciliation.
5.2. Confidentiality shall not be interpreted to require the exclusion at a subsequent hearing of any information otherwise available or discoverable merely because the information was presented in the course of conciliation.
5.3. All aspects of conciliation are exempt from the requirements of W. Va. Code §§ 6-9A-1 et seq. "Open Government Proceedings" and 29B-1-1 et seq. "Freedom of Information."
Amendment history
5/13/2025
Source: view the official text
Nearby sections (25 sections)
- 110-10F-11 · Procedures for payment -- ACH credit payment method
- 110-10F-12 · Requirement for filing returns
- 110-10F-13 · Penalties, etc. for noncompliance
- 110-10F-14 · Voluntary use of EFT to pay taxes
- 110-10F-15 · Proof of payment
- 110-10F-16 · Correction of errors
- 110-10F-17 · Emergency payment
- 110-10F-18 · Grace period during implementation
- 110-10G-1 · General
- 110-10G-2 · Definitions
- 110-10G-3 · Jurisdiction and Scope of Alternative Dispute Resolution
- 110-10G-4 · Conciliation
- 110-10G-5 · Confidentiality
- 110-10J-1 · General
- 110-10J-3 · Definitions
- 110-10J-4 · Reportable Transactions
- 110-10J-5 · Participation in a Reportable Transaction
- 110-10J-6 · Registration of Tax Shelters
- 110-10J-8 · Penalties
- 110-10K-1 · General
- 110-10K-2 · Introduction
- 110-10K-3 · Definitions
- 110-10K-4 · Order of Remittance
- 110-10L-1 · General
- 110-10L-2 · Definitions