West Virginia Code § 7-27-37

Application of West Virginia Tax Procedure and Administration Act
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Every provision of the West Virginia Tax Procedure and Administration Act set forth in
article ten, chapter eleven of this code, and as amended from time to time by the
Legislature, applies to the taxes imposed pursuant to 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 extensor in this article ore the order
entered by the county commission imposing the taxes pursuant to this article.

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