Statutes > West Virginia Statutes > CHAPTER 11. TAXATION > §11-10E-4 Use of evidence of participation in the program.

§11-10E-4 Use of evidence of participation in the program.

§11-10E-4. Use of evidence of participation in the program.
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.