Removing cap on number of investigators and examiners in Tax Department

SB 419 removes statutory limits on staffing for two divisions within West Virginia's State Tax Department. It eliminates the current cap of 12 investigators in the criminal investigation division and the cap of 8 examiners in the special audits division. These changes allow the Tax Department to hire more staff specifically to address non-resident tax compliance, which the bill identifies as having higher noncompliance rates than resident tax matters. The bill does not alter tax laws but enables greater staffing flexibility for enforcement efforts related to taxes, fees, and credits administered under specific sections of state code.