Each and every provision of the West Virginia Tax Procedure and Administration Act set forth in W. Va. Code Chapter 11, Article 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 Chapter 8 Article 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.
(Ord. passed 11-27-2018)