West Virginia HB5653: To confirm the confidentiality of internal audit and other manuals, training materials, guidelines, thresholds, and procedures.

What the bill says

An act to amend and reenact §11-10-5d of the Code of West Virginia, 1931, as amended, relating to tax procedure and administration; prohibiting disclosure of certain manuals, training materials, guidelines, thresholds, and procedures; and providing an effective date. ARTICLE 10. Tax Procedure and Administration Act. §11-10-5d. Confidentiality and disclosure of returns and return information. (a) General rule. -- Except when required in an official investigation by the Tax Commissioner into the amount of tax due under any article administered under this article or in any proceeding in which the.

From the enrolled text, March 12, 2026:

AN ACT to amend and reenact §11-10-5d of the Code of West Virginia, 1931, as amended, relating to tax procedure and administration; prohibiting disclosure of certain manuals, training materials, guidelines, thresholds, and procedures; and providing an effective date. ARTICLE 10. Tax Procedure and Administration Act. §11-10-5d. Confidentiality and disclosure of returns and return information. (a) General rule. -- Except when required in an official investigation by the Tax Commissioner into the amount of tax due under any article administered under this article or in any proceeding in which the Tax Commissioner is a party before a court of competent jurisdiction to collect or ascertain the amount of such tax and except as provided in §11-10-5d(d) through §11-10-5d(n) of this code, it shall be unlawful for any officer, employee, or agent of this state or of any county, municipality, or governmental subdivision to divulge or make known in any manner the tax return, or any part thereof, of any person or disclose information concerning the personal affairs of any individual or the business of any single firm or corporation, or disclose the amount of income, or any particulars set forth or disclosed in any report, declaration, or return required to be filed with the Tax Commissioner by any article of this chapter imposing any tax administered under this article or by …

Read the full official text