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 tax imposed by this article fifteen-a with like effect as if said act were applicable only to the tax imposed by this article fifteen-a and were set forth in extenso in this article fifteen-a.
Structure West Virginia Code
§11-15A-1a. Legislative Findings
§11-15A-2a. Tax on Value of Property Used or Consumed in This State
§11-15A-2b. Tax on the Manufacture, Sale and Installation of Modular Dwellings
§11-15A-3a. Moving Residence or Business Into State
§11-15A-3d. Direct Pay Permits
§11-15A-6. Collection by Retailer
§11-15A-6a. Collection by Certain Other Retailers
§11-15A-6b. Collection of Tax by Marketplace Facilitators and Referrers
§11-15A-10. Payment to Tax Commissioner
§11-15A-10a. Credit for Sales Tax Liability Paid to Another State
§11-15A-12. Bond to Secure Payment
§11-15A-13. Tax on Gasoline and Special Fuel; Section Repealed January 1, 2004
§11-15A-13a. Tax on Motor Fuel Effective January 1, 2004
§11-15A-18. Seller Must Show Sale Not at Retail; Presumption
§11-15A-21. Books; Examination
§11-15A-22. Canceling or Revoking Permits
§11-15A-23. Tax Imposed Is in Addition to All Other Taxes and Charges
§11-15A-27. Construction; Partial Unconstitutionality