§11-10D-1. Short Title
This article may be cited as the "West Virginia Tax Amnesty Program of 2004."
§11-10D-10. Disposition of Revenue Collected
There is hereby created in the State Treasury a special fund to be known as the "tax amnesty fund" into which shall be deposited all payments received under the tax amnesty program. On a monthly basis, the tax amnesty fund shall be distributed as follows: (1) Dedicated taxes. -– A dedicated tax and applicable interest […]
§11-10D-11. Penalty on Liabilities Eligible for Amnesty for Which Taxpayer Did Not Apply for Amnesty
(a) If a taxpayer has a liability that would be eligible for amnesty under this article but the taxpayer fails to apply for amnesty within the designated amnesty period as determined in this article, or, after applying for amnesty, fails to satisfy all of the requirements for amnesty, then a penalty in the amount of […]
§11-10D-12. Report to Legislature and Governor
On or before July 1, 2005, the Tax Commissioner shall issue a report to the Legislature and the Governor detailing the implementation and results of the tax amnesty program provided in this article. This report shall include, but not be limited to, the following information: (1) A detailed breakdown of the Tax Commissioner's administrative costs […]
§11-10D-13. Suspension of Inconsistent Code Provisions
All provisions of article ten, chapter eleven of this code and all provisions of tax statutes administered under article ten of this chapter that are inconsistent with the provisions of this article are suspended to the extent necessary to carry out the provisions of this article.
§11-10D-2. Legislative Intent and Findings
(a) Intent. -– It is the intent of the Legislature in enacting the tax amnesty program provided by this article to improve compliance with this state's tax laws and to accelerate and increase collections of certain taxes currently owed to this state. (b) Findings. -– The Legislature finds and declares that a public purpose is […]
§11-10D-3. Definitions
(a) General rule. — Terms used in this article shall have the meaning ascribed to them in section four, article ten of this chapter, unless the context in which the term is used in this article clearly requires a different meaning, or the term is defined in subsection (b) of this section. (b) Terms defined. […]
§11-10D-4. Development and Administration of Tax Amnesty Program, Implementation of Article
(a) General. -– The Tax Commissioner shall develop and administer the tax amnesty program provided in this article, notwithstanding any provision of this article to the contrary. The Tax Commissioner shall develop and issue the forms, instructions and guidelines as the commissioner believes to be necessary, and take any other action needed to implement this […]
§11-10D-5. Duration and Application of Program
The Tax Commissioner shall establish a two-month tax amnesty program to be conducted during the calendar year, 2004. The program shall apply to payments and returns required pursuant to any tax administered under article ten of this chapter, but only if the obligation for payment or filing of a return, or both, arose after January […]
§11-10D-6. Waiver of Penalties; Criminal Immunity; Exceptions and Limitations
(a) Waiver of penalty, addition to tax and interest. -– For any taxpayer who meets the requirements of section seven of this article and except as otherwise specifically provided in this article: (1) Waiver. -– The Tax Commissioner shall waive all penalties and additions to tax and fifty percent of the interest imposed on the […]
§11-10D-7. Application for Amnesty; Requirements; Deficiency Assessment
(a) Timely application required. -– The provisions of this article apply to any taxpayer who, on or after the date of commencement of the tax amnesty program and on or before the termination date of the program designated by the Tax Commissioner, files an application for tax amnesty on or before the last day of […]
§11-10D-8. Publicity Efforts
The Tax Commissioner shall cause the tax amnesty program to be adequately publicized so as to maximize public awareness of and participation in the program.
§11-10D-9. Examination of Amnesty Returns and Taxpayer Books and Records
Nothing in this article shall prevent the Tax Commissioner or any authorized employee or agent of the commissioner from examining the books, paper, records and equipment of any taxpayer or other person in order to verify the accuracy and completeness of the application for amnesty or of any tax return filed or payment made under […]