West Virginia Code 11-13LL-11 – Application of the West Virginia Tax Procedure and Administration Act and West Virginia Tax Crimes and Penalties Act
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The provisions of this article are subject to the West Virginia Tax Procedure and Administration Act, set forth in § 11-10-1 et seq. of this code, and the West Virginia Tax Crimes and Penalties Act, set forth in § 11-9-1 et seq. of this code, as if the provisions thereof were set forth in extenso in this article.