West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-10E-4
Use of evidence of participation in the program
Official textcode.wvlegislature.gov
The fact of a taxpayer's participation in the tax shelter voluntary compliance program shall not be considered evidence that the taxpayer in fact engaged in a tax avoidance transaction.
Source: view the official text
In this chapter (40 sections)
- 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
- 11-10E-5 · Reportable transactions
- 11-10E-6 · Failure to register tax shelter or maintain list
- 11-10E-7 · Promoting tax shelters
- 11-10E-8 · Registration of tax shelters
- 11-10E-9 · Investor lists
- 11-10E-10 · Suspension of inconsistent code provisions
- 11-11-1 · Short title; arrangement and classification
- 11-11-2 · Definitions
- 11-11-3 · Imposition of tax
- 11-11-4 · Tax on transfer of estate of residents; credit; property of…
- 11-11-5 · Tax on transfer of estate of nonresidents; property of…
- 11-11-6 · Tax on transfer of estate of aliens
- 11-11-7 · Nonprobate inventory of estates; penalties
- 11-11-8 · Estate tax returns
- 11-11-9 · Extension of time for filing return
- 11-11-10 · Amended returns
- 11-11-11 · Returns executed by Tax Commissioner
- 11-11-12 · Report of change in federal estate tax
- 11-11-13 · Payment of tax