West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-10C-3
Benefits funding
Notwithstanding any provision of article three, chapter five-a of this code or any other provision of this code to the contrary, payment of costs and compensation for the automated tax administration system, related hardware, software and services may be computed and paid: (1) On the basis of a percentage of the increase in the amount of taxes, interest and penalties collected which is attributable to implementation of the automated tax administration system, as may be described in detail by contract; or (2) on a fixed-fee contract basis, such fees to be paid from the increase in the amount of taxes, interest and penalties collected which is attributable to implementation of the automated tax administration system, as may be described in detail by contract.
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In this chapter (40 sections)
- 11-10A-14 · Recording hearings; notice; record; transcripts; costs
- 11-10A-15 · Appearances before the office of tax appeals
- 11-10A-16 · Decisions and orders of the office of tax appeals;…
- 11-10A-17 · Service of notice of final decisions and orders
- 11-10A-18 · Finality of decision by the office of tax appeals; amount…
- 11-10A-19 · Judicial review of office of tax appeals decisions
- 11-10A-20 · Rules required
- 11-10A-21 · Timely filing
- 11-10A-22 · Time for performance of acts where last day falls on…
- 11-10A-23 · Confidentiality
- 11-10B-1 · Legislative intent
- 11-10B-2 · Definitions
- 11-10B-3 · Development and administration of program, implementation of…
- 11-10B-4 · Duration and application of program
- 11-10B-5 · Waiver of penalties; criminal immunity; exceptions and…
- 11-10B-6 · Application for amnesty; requirements; deficiency assessment
- 11-10B-7 · Publicity efforts
- 11-10B-8 · Disposition of revenue collected
- 11-10C-1 · Legislative finding; short title and purpose
- 11-10C-2 · Authorization of benefits-funded automated tax…
- 11-10C-3 · Benefits funding
- 11-10C-4 · Monthly determination of increased revenue attributable to…
- 11-10C-5 · Transfer of funds; repeal of article
- 11-10D-1 · Short title
- 11-10D-2 · Legislative intent and findings
- 11-10D-3 · Definitions
- 11-10D-4 · Development and administration of tax amnesty program,…
- 11-10D-5 · Duration and application of program
- 11-10D-6 · Waiver of penalties; criminal immunity; exceptions and…
- 11-10D-7 · Application for amnesty; requirements; deficiency assessment
- 11-10D-8 · Publicity efforts
- 11-10D-9 · Examination of amnesty returns and taxpayer books and records
- 11-10D-10 · Disposition of revenue collected
- 11-10D-11 · Penalty on liabilities eligible for amnesty for which…
- 11-10D-12 · Report to Legislature and Governor
- 11-10D-13 · Suspension of inconsistent code provisions
- 11-10E-1 · Short title
- 11-10E-2 · Tax shelter voluntary compliance program
- 11-10E-3 · "Tax avoidance transaction" defined
- 11-10E-4 · Use of evidence of participation in the program