§ 11-13mm-8

(a) 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 credits allowed under 11-13MM-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 11-13MM-1 et seq. of this code and were set forth in extenso in this article.(b) Each and every provision of the 'West Virginia Tax Crimes and Penalties Act' set forth in 11-9-1 et seq. of this code applies to the tax credit allowed by 11-13MM-1 et seq. of this code with like effect as if that act were applicable only to the tax credit 11-13MM-1 et seq. of this code and were set forth in extenso in this article.