General

1.1. Scope. -- This legislative rule sets forth and clarifies the procedures and requirements which apply in the State of West Virginia for administration of the International Fuel Tax Agreement (IFTA) pursuant to W. Va. Code §11-14B-1 et. seq., and for administration of the West Virginia Motor Carrier Road Tax set forth in W. Va. Code §11-14A-1 et. seq. upon implementation of the provisions of the International Fuel Tax Agreement.

1.1.1. Controlling effect over West Virginia Code §11-14A-1 et. seq., and rules issued pursuant thereto.

This legislative rule applies to administration of the International Fuel Tax Agreement in the State of West Virginia pursuant to W. Va. Code §11-14B-1 et. seq., and to administration of the West Virginia Motor Carrier Road Tax set forth in W. Va. Code §11-14A-1 et. seq. Where any matter addressed in W. Va. Code §11-14A-1 et. seq. or Department of Tax and Revenue Motor Carrier Road Tax rule 110 C.S.R. 14A (1990) address the same subject matter, and where there is a clear conflict between the provisions of this rule and any provision of West Virginia Code §11-14A-1 et. seq. or Department of Tax and Revenue Motor Carrier Road Tax rule 110 C.S.R. 14A (1990), this rule, pursuant to the mandates of W. Va. Code §11-14B-6, takes precedence and supersedes the provisions of West Virginia Code §11-14A-1 et. seq. and Department of Tax and Revenue Motor Carrier Road Tax rule 110 C.S.R. 14A (1990).

1.2. Authority. -- W. Va. Code §§11-10-5 and 11-14B-12.

1.3. Filing Date. -- April 17, 1996.

1.4. Effective Date. -- May 1, 1996.