West VirginiaTax law says officials need not disclose internal audit methods
West Virginia tax law says officials do not have to disclose certain internal materials used to review tax returns and check compliance.
What it does
Tax law says officials do not have to disclose listed internal materials, such as audit guides, staff training materials, and risk scores. It does not ban every disclosure of these materials.
Argument forKeeping audit guides and risk scores from required disclosure could help tax officials review returns without revealing how they choose cases.
Argument againstNot requiring officials to disclose how they select tax returns for review could make it harder for the public to understand those choices.
More detail
The law says tax return information does not require disclosure of listed internal tax materials. The materials relate to tax audits, enforcement, compliance reviews, and telemarketer registration. The listed materials include audit guides, staff training materials, risk scores, and internal work instructions. The text says disclosure of these materials is not required; it does not say every disclosure is forbidden. The enrolled text says the 2026 amendments take effect upon passage.
Where do you stand?
Choose your position
Tell your reps
Take a position to see your representatives and ways to contact them.
Where it stands
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Jun 29Chapter 264, Acts, Regular Session, 2026Latest
- Mar 30Approved by Governor Patrick Morrisey 3/27/2026Major
- Mar 25To Governor 3/25/26To Governor
- Mar 14Approved by Governor Patrick Morrisey 3/27/2026 - Senate JournalMajor
- Mar 14Approved by Governor Patrick Morrisey 3/27/2026 - House JournalBecame Law
- Mar 14To Governor 3/25/2026 - Senate JournalMinor
- Mar 13House received Senate message
- Mar 12Completed legislative action
- Vote recorded Passage. Result: pass.Upper
- Vote recorded Effective from passage. Result: pass.Upper
- Mar 12Communicated to House
- Mar 12Effective from passage (Roll No. 516)
- Mar 12Passed Senate (Roll No. 515)Passed Senate
- Mar 12Read 3rd timeMinor
- Mar 12On 3rd reading
- Mar 11Read 2nd timeMinor
- Mar 11On 2nd reading
- Mar 10Read 1st timeMinor
- Mar 10Immediate consideration
- Mar 10Reported do passMinor
- Mar 4To Government OrganizationMinor
- Mar 4To Government OrganizationMinor
- Mar 4Introduced in SenateMinor
- Mar 2Communicated to Senate
- Vote recorded PASSAGE. Result: pass.Lower
- Vote recorded EFFECT FROM PASSAGE. Result: pass.Lower
- Mar 2Effective from passage (Roll No. 253)
- Mar 2Passed House (Roll No. 252)Passed House
- Mar 2Read 3rd timeMinor
- Mar 2On 3rd reading, Special Calendar
- Feb 27Read 2nd timeMinor
- Feb 27On 2nd reading, Special Calendar
- Feb 26Read 1st timeMinor
- Feb 26On 1st reading, Special Calendar
- Feb 25Do pass
- Feb 17To House Government OrganizationMinor
- Feb 17Introduced in HouseMinor
- Feb 17To Government OrganizationMinor
- Feb 17Filed for introductionIntroduced
Taxes & BudgetGovernment & Ethics