{"data":{"id":"us-wv/w.-va.-code-11-10-23","jurisdiction":"us-wv","citation":"W. Va. Code § 11-10-23","heading":"Alternative dispute resolution of tax disputes.","body":"On or before December 31, 2002, the Tax Commissioner shall propose rules for legislative approval in accordance with the provisions of article three, chapter twenty-nine-a of this code which adopt and implement alternative dispute resolution mechanisms which offer taxpayers voluntary and cost-effective methods of resolving tax disputes in order to encourage voluntary settlements and minimize the number of disputes that require litigation to resolve the controversy.","path":["CHAPTER 11. TAXATION.","ARTICLE 10. WEST VIRGINIA TAX PROCEDURE AND ADMINISTRATION ACT."],"source_url":"https://code.wvlegislature.gov/11-10-23/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:29Z","sha256":"0f8d2e62053f53b09c2b8a9def8c4cbfd884255baafbe7289fce32394a95f61d","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-10-22","next":"us-wv/w.-va.-code-11-10-24"},"notice":"GroundRules: Original legal text. Not legal advice."}