West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-14-1
Short title; arrangement of sections or portions of article
Official textcode.wvlegislature.gov
This article shall be known and may be cited as the "Gasoline and Special Fuel Excise Tax Act." No inference, implication or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular section or portion of this article.
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In this chapter (40 sections)
- 11-13X-6 · Requirements for credit
- 11-13X-7 · Application of credit to state taxes
- 11-13X-8 · Uses of credit; unused credit; carry forward; carry back…
- 11-13X-9 · Legislative rules
- 11-13X-10 · Burden of proof
- 11-13X-11 · Tax credit review and accountability
- 11-13X-12 · Economic development; utilization of state locations,…
- 11-13X-13 · Effective date, elimination of film tax credits,…
- 11-13Y-1 · Short title
- 11-13Y-2 · Definitions
- 11-13Y-3 · Eligibility for tax credits; creation of the credit
- 11-13Y-4 · Amount of credit allowed
- 11-13Y-5 · Application of annual credit allowance
- 11-13Y-6 · Availability of credit to successors
- 11-13Y-7 · Credit recapture; interest; penalties; additions to tax;…
- 11-13Y-8 · Report on credit
- 11-13Y-9 · Effective date
- 11-13Z-1 · Amount of credit
- 11-13Z-2 · Restrictions
- 11-13Z-3 · Carryover credit allowed; Tax Commissioner to promulgate…
- 11-14-1 · Short title; arrangement of sections or portions of article
- 11-14-2 · Definitions
- 11-14-3 · Imposition of tax
- 11-14-3A · Applicability of rate increase to gasoline or special fuel…
- 11-14-4 · Computation of tax
- 11-14-5 · Exemptions from tax
- 11-14-5A · Exemption for bulk sales to interstate motor carriers
- 11-14-5B · Exemptions for sales made through special devices
- 11-14-6 · Gasoline or special fuel exported or in interstate commerce;…
- 11-14-7 · Due date of reports; reports required; records to be kept;…
- 11-14-8 · Tax due
- 11-14-9 · 11-14-9
- 11-14-10 · Refund of taxes illegally collected, etc.; refund for…
- 11-14-11 · Refund of tax because of certain nonhighway uses; statute of…
- 11-14-11A · Refund of tax on gasoline or special fuel paid by any…
- 11-14-12 · Partial refund of tax on tax-paid gallonage consumed in buses
- 11-14-13 · Surety bonds required; release of surety; new bond
- 11-14-14 · Enforcement powers
- 11-14-15 · Disposition of tax collected
- 11-14-16 · 11-14-16