Each and every provision of the "West Virginia Tax Procedure and Administration Act" set forth in W. Va. Code '11-10-1 et seq. shall apply to the Gasoline and Special Fuel Excise Tax imposed by W. Va. Code '11-14-1 et seq. and this regulation with like effect as if said act were applicable only to such Gasoline and Special Fuel Excise Tax imposed by W. Va. Code '11-14-1 et seq. and this regulation and were set forth with respect thereto in extenso in W. Va. Code '11-14-1 et seq. and this regulation.
W. Va. Code R. § 110-14-30