This bill proposes amendments to the Code of West Virginia, specifically targeting the provisions related to the criminal investigation division of the Tax Division. The key change is the elimination of the existing limit on the number of investigators, which previously capped the division at twelve investigators. The bill maintains the structure of the division, which includes a division director and necessary support staff, all of whom are exempt from the classified service. Additionally, it establishes a special audits division with a limit of eight tax examiners, who will be covered by the classified service. The bill emphasizes the need for increased efforts in enforcing tax compliance, particularly for non-resident individuals and businesses.

Furthermore, the bill introduces a new effective date clause, stating that the changes made during the 2025 Legislative Session will take effect after June 30, 2025. This provision ensures that the amendments are implemented in a timely manner following the legislative session. Overall, the bill aims to enhance the operational capacity of the Tax Division's criminal investigation efforts by removing investigator limitations and establishing clear guidelines for compliance and reporting.

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