W. Va. Code R. § 145-7-14
Current through Register Vol. XLII, No. 1, January 3, 2025
Section 145-7-14 - Audits14.1. In addition to, or instead of discretionary audits of eligible taxpayers which may be made by the tax commissioner, the tax commissioner may, in his or her discretion, conduct a joint audit in concert with the Development Office of the books and records and other information of any taxpayer, or of any person, organization or entity which has filed an application for certification of a project plan with the Development Office, or which asserted a neighborhood assistance credit on a tax return filed with the tax commissioner, or of any other person, organization or entity believed to have relevant information. For purposes of joint audits, or any administrative or judicial proceeding or procedure relating to any neighborhood assistance tax credit taken, asserted or sought, the tax commissioner may share such information as he or she may deem appropriate with the Development Office. W. Va. Code R. § 145-7-14