West Virginia Code 11-10E-4 – Use of evidence of participation in the program
Current as of: 2023 | Check for updates
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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.
Terms Used In West Virginia Code 11-10E-4
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Transaction: means the delivering, accepting or presenting for recording of a document. See West Virginia Code 11-22-1