{"data":{"id":"us-wv/w.-va.-code-11-10b-3","jurisdiction":"us-wv","citation":"W. Va. Code § 11-10B-3","heading":"Development and administration of program, implementation of article.","body":"The Tax Commissioner shall develop and administer the tax penalty and additions to tax amnesty program as provided in this article, and shall develop and issue such forms, instructions, regulations and guidelines as he deems to be necessary, and take any other action needed to implement this article.","path":["CHAPTER 11. TAXATION.","ARTICLE 10B. TAX PENALTY AND ADDITIONS TO TAX AMNESTY."],"source_url":"https://code.wvlegislature.gov/11-10B-3/","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":"6696bcea563b9b3df818916529c0e18bfe4bd64b2f15e13fdb2392a524b1cbfb","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-10b-2","next":"us-wv/w.-va.-code-11-10b-4"},"notice":"GroundRules: Original legal text. Not legal advice."}