Each 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 credit allowed under 11-13KK-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 11-13KK-1 et seq. of this code and were set forth in extenso in this article.
