This bill proposes amendments to the Code of West Virginia, specifically targeting the limitations on the number of investigators within the criminal investigation division of the Tax Division. The current law restricts the number of investigators to a maximum of twelve, which this bill seeks to eliminate. By removing this limitation, the bill aims to enhance the capacity of the criminal investigation division to ensure compliance with tax laws, particularly for non-resident individuals and businesses. Additionally, the bill establishes a special audits division to further support tax compliance efforts.

Furthermore, the bill introduces a new effective date provision, stating that the changes made during the 2025 Legislative Session will take effect after June 30, 2025. This ensures that the amendments are implemented in a timely manner, allowing for the necessary adjustments within the Tax Division to take place. Overall, the bill is designed to strengthen tax enforcement capabilities in West Virginia by increasing the number of investigators and providing a clear timeline for the implementation of these changes.

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