This bill aims to amend the Code of West Virginia by removing the existing limitation on the number of investigators in the criminal investigation division of the Tax Division. Specifically, it deletes the provision that restricts the division to "no more than twelve investigators," thereby allowing for an increase in the number of investigators as needed to ensure compliance with tax laws. The bill also establishes a special audits division with a cap of eight tax examiners, which will continue to operate under the classified service.

Additionally, the bill introduces a new effective date clause stating that changes made during the 2025 Legislative Session will take effect after June 30, 2025. This amendment is intended to enhance the enforcement capabilities of the Tax Division, particularly in addressing noncompliance among nonresident taxpayers, and to ensure that the division has the necessary resources to operate effectively.

Statutes affected:
Introduced Version: 11-9-2a