Each and every provision of the West Virginia Tax Procedure and Administration Act set forth in W.Va. Code 11-10 applies to the administration, collection and enforcement of the sales and use taxes imposed pursuant to this article, except as otherwise expressly provided in W.Va. Code 8-13C, with like effect as if that act were applicable only to the taxes imposed by this article and were set forth in this article, as provided in W.Va. Code § 8-13C-6.
(Ord. 2020-04, passed 12-8-2020)