{"data":{"id":"us-wv/w.-va.-code-11-10e-4","jurisdiction":"us-wv","citation":"W. Va. Code § 11-10E-4","heading":"Use of evidence of participation in the program.","body":"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.","path":["CHAPTER 11. TAXATION.","ARTICLE 10E. TAX SHELTER VOLUNTARY COMPLIANCE PROGRAM."],"source_url":"https://code.wvlegislature.gov/11-10E-4/","current_through":"as of 2026-10-13; contains at least the enactments of the 2026 Regular Session (newest effective date 2027-07-01)","vintage":"","retrieved_at":"2026-10-18T02:54:00Z","sha256":"230f57ce55f90edd43335914bfb28b139e6c81386a15acb50385c1273e36c9f7","source_id":"us-wv","stale":false,"prev":"us-wv/w.-va.-code-11-10e-3","next":"us-wv/w.-va.-code-11-10e-5"},"notice":"GroundRules: Original legal text. Not legal advice."}