Each and every provision of the state’s Tax Procedure and Administration Act set forth in W.Va. Art. 11-9 and 11-10 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. Art. 8-13C, 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 11-12-2019)