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

Summary

The bill adds to West Virginia's tax code a rule that state, county and municipal employees may not share tax returns, return information, or internal audit guides, training manuals, thresholds or algorithms except in narrowly defined situations. It applies to all government officers, employees and agents who handle tax data. Violations are treated as misdemeanors with fines up to $1,000 and up to one year in jail.

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