{"data":{"id":"us-wv/w.-va.-code-11-15-32","jurisdiction":"us-wv","citation":"W. Va. Code § 11-15-32","heading":"General procedure and administration.","body":"Each and every provision of the \"West Virginia Tax Procedure and Administration Act\" set forth in article ten of this chapter shall apply to the tax imposed by this article fifteen with like effect as if said act were applicable only to the tax imposed by this article fifteen and were set forth in extenso in this article fifteen.","path":["CHAPTER 11. TAXATION.","ARTICLE 15. CONSUMERS SALES AND SERVICE TAX."],"source_url":"https://code.wvlegislature.gov/11-15-32/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:55Z","sha256":"307e37224e8ec65453c57f0c1a78cf8a0632a58cc1c786262fcc00f94a51dd19","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-15-31","next":"us-wv/w.-va.-code-11-15-33"},"notice":"GroundRules: Original legal text. Not legal advice."}