Each and every provision of the "West Virginia Tax Procedure and Administration Act" set forth in W. Va. Code § 11-10-1, et seq., applies to the tax credit allowed under W. Va. Code § 11-13GG-1, et seq., except as otherwise expressly provided, with like effect as if that act were applicable only to the tax credit allowed by W. Va. Code § 11-13GG-1, et seq., and were set forth in extension in this rule.
W. Va. Code R. § 110-13GG-15