General Enforcement Provisions

15.1. In order to assist in the enforcement of the excise tax, the State Tax Commissioner may request information from any state agency, constitutional officer or local agency. Additionally, pursuant to the provisions of W. Va. Code §11-10-5d, 11-10-5s and other applicable provisions of the West Virginia Code, the Tax Commissioner may enter into an exchange of information agreement with federal agencies, the District of Columbia, any territory, possession, protectorate or any other state or subdivision thereof, or agencies or governmental subdivisions of this State. Specifically, the Tax Commissioner may enter into an exchange of information agreement with the Alcohol Beverage Control Administration to facilitate the enforcement of W. Va. Code §60-9-1 et seq.