WVC 11 - 14 B- 14
§11-14B-14. General procedure and administration.
(a) All of the provisions of the "West Virginia Tax Procedure
and Administration Act" set forth in article ten of this chapter,
including amendments thereto, apply to motor fuel taxes collected
under an international fuel tax agreement.
(b) In the event of any inconsistency between the provisions
of article ten of this chapter and the terms of the international
fuel tax agreement, the terms of said article ten control.
Note: WV Code updated with legislation passed through the 2012 1st Special Session