WVC 11 - 13 V- 16
§11-13V-16. General procedure and administration.
Each and every provision of the "West Virginia Tax Procedure
and Administration Act" set forth in article ten of this chapter
applies to the taxes imposed by this article, except as otherwise
expressly provided in this article, with like effect as if that act
were applicable only to the taxes imposed by this article and were
set forth in extenso in this article.