Every provision of the West Virginia Tax Procedure and Administration Act contained in West Virginia Code Chapter 11, Article 10 shall apply to the administration, collection and enforcement of the sales and use taxes imposed pursuant to this article, except as otherwise provided by West Virginia Code Chapter 8, Article 13c, with like effect as if that act were applicable only to the taxes imposed by this article and are hereby incorporated herein as if it were set forth in its entirety herein, as provided by West Virginia Code Chapter 8, Article 13C, Section 6.
(Passed 12-2-21.)