Each and every provision of the “West Virginia Tax Procedure and Administration Act” set forth in § 11-10-1 et seq. of this code applies to the tax credit allowed under § 11-13GG-1 et seq. of this code, except as otherwise expressly provided in this article, with like effect as if that act were applicable only to the tax credit allowed by § 11-13GG-1 et seq. of this code and were set forth in extenso in this article.