{"data":{"id":"us-wv/w.-va.-code-11-13mm-8","jurisdiction":"us-wv","citation":"W. Va. Code § 11-13MM-8","heading":"11-13MM-8. Tax administration and procedures.","body":"(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.\n(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.","path":["CHAPTER 11. TAXATION.","ARTICLE 13MM. WEST VIRGINIA PROPERTY TAX ADJUSTMENT ACT."],"source_url":"https://code.wvlegislature.gov/11-13MM-8/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:50Z","sha256":"d50ead44fe554fe23a06a3584d63bbf66d655013e403ea363b7666215b7345d9","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-13mm-7","next":"us-wv/w.-va.-code-11-13mm-9"},"notice":"GroundRules: Original legal text. Not legal advice."}