Registration of Motor Carriers

3.1. Under the provisions of W. Va. Code §11-14B-3, the powers, duties and responsibilities of the Tax Commissioner under W. Va. Code §11-14A-7, relating to the Motor Carrier Road Tax, are transferred to the Commissioner of the Division of Motor Vehicles effective with the registration year that begins on July 1, 1995.

3.2. The Department of Tax and Revenue under an agreement with the Division of Motor Vehicles will temporarily perform certain processing and administrative functions after July 1, 1995 on behalf of the Division of Motor Vehicles for the Motor Carrier Road Tax imposed by W. Va. Code §11-14A-1 et. seq. until the Department of Tax and Revenue can effect the transfer of those functions to the Division of Motor Vehicles. The Division of Motor Vehicles will make appropriate interdepartmental reimbursements of costs for the performance of these functions.