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 taxes imposed by 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 extenso in this article.
Structure West Virginia Code
Article 21A. Additional Income Taxes Due to Federal Partnership Adjustments
§11-21A-2. Reporting Adjustments to Federal Taxable Income – General Rule
§11-21A-4. De Minimis Exception
§11-21A-6. Estimated West Virginia Tax Payments During Course of Federal Audit
§11-21A-8. Scope of Adjustments and Extensions of Time
§11-21A-10. Legislative, Interpretive, and Procedural Rules