§31A-6-5 Registration of property to evade taxes prohibited. - West Virginia Statutes

§31A-6-5. Registration of property to evade taxes prohibited.
No trust institution acting under the provisions of this article may cause or permit the use of its name or the name of its nominee or nominees for the purpose of registering property to evade, avoid or relieve itself or any other person, firm or corporation, or the property, from taxation.