{"data":{"id":"us-wv/w.-va.-code-5b-2l-5","jurisdiction":"us-wv","citation":"W. Va. Code § 5B-2L-5","heading":"Application of the West Virginia Tax Procedure and Administration Act and West Virginia Tax Crimes and Penalties Act.","body":"The provisions of this article are subject to the West Virginia Tax Procedure and Administration Act, set forth in §11-10-1 et seq. of this code, and the West Virginia Tax Crimes and Penalties Act, set forth in §11-9-1 et seq. of this code, as if the provisions thereof were set forth in extenso in this article.","path":["CHAPTER 5B. ECONOMIC DEVELOPMENT ACT OF 1985.","ARTICLE 2L. BUILD WV ACT."],"source_url":"https://code.wvlegislature.gov/5B-2L-5/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:20:11Z","sha256":"e433e2f7262c43cb55dc8868e7c69ee3594a37b556225653fe3e703a50ae64fc","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-5b-2l-4","next":"us-wv/w.-va.-code-5b-2l-6"},"notice":"GroundRules: Original legal text. Not legal advice."}