Enforcement powers

# (1)

Any employee or agent of the commissioner so authorized by the commissioner shall have all the lawful powers delegated to members of the department of public safety to enforce the provisions of this article, when bonded as hereinafter provided in this section.

# (2)

Each employee or agent so authorized by the commissioner shall execute a bond with security in the sum of $3,500, payable to the State of West Virginia, and conditioned for the faithful performance of his duties, as such, and such bond shall be approved as to form by the Attorney General, and the same shall be filed with the Secretary of State and preserved in his office.

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In this chapter (40 sections)

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
11-14-17 · No dyed fuel on highways
11-14-17A · Spot check inspections
11-14-18 · Penalty for refusal to permit inspection
11-14-19 · Penalty for failure to file required return when no tax due
11-14-20 · 11-14-20
11-14-21 · 11-14-21
11-14-22 · 11-14-22
11-14-23 · 11-14-23
11-14-24 · 11-14-24
11-14-25 · Receivership or insolvency proceeding
11-14-26 · 11-14-26
11-14-27 · 11-14-27
11-14-28 · 11-14-28
11-14-29 · Severability
11-14-30 · General procedure and administration
11-14-31 · Repeal of article
11-14A-1 · Short title; arrangement of sections or portions of article

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