West Virginia Code 11-14C-4 – Exchange of information; criminal penalty for unauthorized disclosure
(a) The commissioner may enter into written agreements with duly constituted tax officials of other states and of the United States for the inspection of tax returns, the making of audits, the exchange of information relating to taxes administered by the commissioner pursuant to this article, and providing information relative to the production, manufacture, refining, compounding, receipt, sale, use, transportation, or shipment by any person of motor fuel.
Terms Used In West Virginia Code 11-14C-4
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- Fuel: means motor fuel. See West Virginia Code 11-14C-2
- Licensee: means a person licensed by the commissioner pursuant to section ten of this article. See West Virginia Code 11-14C-2
- Person: means an individual, firm, cooperative, association, corporation, limited liability corporation, estate, guardian, executor, administrator, trust, business trust, syndicate, partnership, limited partnership, copartnership, organization, limited liability partnership, joint venture, receiver and trustee in bankruptcy. See West Virginia Code 11-14C-2
- State: when applied to a part of the United States and not restricted by the context, includes the District of Columbia and the several territories, and the words "United States" also include the said district and territories. See West Virginia Code 2-2-10
- this article: means article fourteen-c, chapter . See West Virginia Code 11-14C-2
- Use: means the actual consumption or receipt of motor fuel by a person into a motor vehicle, aircraft or watercraft. See West Virginia Code 11-14C-2
(b) The commissioner may divulge tax information to the commissioner of the Division of Highways: Provided, That the information disclosure requirements of section five-d, article ten of this chapter are satisfied.
(c) The commissioner may provide to any person a list of licensees. The list shall state the name, business address and, if available, telephone number of each licensee on the list.
(d) Any person to whom tax information is divulged pursuant to this section is subject to the prohibitions and penalties prescribed in article ten of this chapter as though that person was an employee of the state Tax Division.