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 or the order entered by the county commission imposing the taxes pursuant to this article.
Structure West Virginia Code
Chapter 7. County Commissions and Officers
Article 27. Letting Our Counties Act Locally Act
§7-27-4. Creation of County Road Construction Project Plan
§7-27-5. Public Hearing and Notice Requirements
§7-27-6. Finalization of Road Construction Project Plan
§7-27-8. Application to Commissioner of Highways for Approval of Road Construction Project Plans
§7-27-9. Requirement for Referendum on Final Road Construction Project Plan
§7-27-10. Amendment of Road Construction Project Plan
§7-27-11. Termination of Road Construction Project Plan
§7-27-12. Order Adopting Road Construction Project Plan or Plan Amendment
§7-27-13. Joint Road Construction Projects
§7-27-14. Creation of County Road Improvement Account
§7-27-17. Qualifying a Transportation Project as a Public Improvement
§7-27-18. Reports by Commissioner of Highways
§7-27-19. Issuance of County Road Construction Special Revenue Bonds
§7-27-23. Negotiability of Bonds Issued Pursuant to This Article
§7-27-24. Exemption From Taxation
§7-27-25. Personal Liability; Persons Executing Bonds Issued Pursuant to This Article
§7-27-27. Criteria and Requirements Necessary to Impose County Transportation Sales and Use Taxes
§7-27-28. Counties Authorized to Impose County Transportation Sales and Use Taxes
§7-27-29. Notification of Tax Commissioner, Auditor and Treasurer
§7-27-31. County Transportation Sales Tax Collected From Purchaser
§7-27-32. Payment of County Transportation Use Tax
§7-27-33. County Transportation Sales and Use Taxes in Addition to Other Taxes
§7-27-34. Credit for Sales Tax Paid to Another County
§7-27-35. Sourcing Rules for County Transportation Sales and Use Taxes
§7-27-36. Application of State Consumers Sales and Service Tax Provisions
§7-27-37. Application of West Virginia Tax Procedure and Administration Act
§7-27-38. Application of West Virginia Tax Crimes and Penalties Act
§7-27-39. Local Rate and Boundary Changes
§7-27-40. Deposit of County Transportation Sales and Use Taxes; Payment to Division of Highways
§7-27-41. Effective Date of County Transportation Sales and Use Tax