Each and every provision of the West Virginia Tax Procedure and Administration Act set forth in W.Va. Code Ch. 11, Art. 10 applies to the administration, collection and enforcement of the sales and use taxes imposed pursuant to this subchapter, except as otherwise expressly provided in W.Va. Code Ch. 8, Art. 13-c, with like effect as if that act were applicable only to the taxes imposed by this subchapter and were set forth in extenso in this subchapter, as provided in W.Va. Code § 8-13C-6.
(1991 Code, § 6-63) (Ord. 248, passed 12-7-2017)