WVC 11 - 14 A- 27
§11-14A-27. 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
shall apply to the motor carrier road tax imposed by this article
with like effect as if said act were applicable only to the motor
carrier road tax imposed by this article and were set forth with
respect thereto in extenso
in this article: Provided
, That for
purposes of the tax imposed by this article and notwithstanding
sections seventeen and seventeen-a, article ten of this chapter,
the annual rate of interest in effect at the time of assessment or
when the payment of delinquent tax is made shall be one percent per
month, calculated for each month or part thereof from the date
prescribed for payment to the date the payment is made.