West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-14A-13
Disposition of tax collected
All tax collected under the provisions of this article shall be paid into the State Treasury and shall be used only for the purpose of construction, reconstruction, maintenance and repair of highways, and payment of the interest and sinking fund obligations on state bonds issued for highway purposes: Provided, That the taxes collected under the provisions of this article but for the purposes of article fourteen-b of this chapter shall be disposed of in accordance with the provisions of section eleven, article fourteen-b of this chapter.
Unless necessary for the bond requirements, five fourteenths of the tax collected under the provisions of this article shall be used for feeder and state local service highway purposes.
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In this chapter (40 sections)
- 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
- 11-14A-2 · Definitions
- 11-14A-3 · Imposition of tax; amount; tax in addition to all other taxes
- 11-14A-3A · Leased motor carriers, household goods carriers, and…
- 11-14A-4 · Computation of tax
- 11-14A-5 · Reports of carriers; joint reports; records; examination of…
- 11-14A-6 · Payment of tax
- 11-14A-7 · Identification markers; fees; civil penalties; criminal…
- 11-14A-7A · 11-14A-7A
- 11-14A-8 · Exemptions
- 11-14A-9 · Credits against tax
- 11-14A-10 · 11-14A-10
- 11-14A-11 · Refunds authorized; claim for refund and procedure thereon;…
- 11-14A-12 · Enforcement powers
- 11-14A-13 · Disposition of tax collected
- 11-14A-14 · 11-14A-14
- 11-14A-15 · 11-14A-15
- 11-14A-16 · Civil penalty for failure to file required return when no…
- 11-14A-17 · 11-14A-17
- 11-14A-18 · 11-14A-18
- 11-14A-19 · 11-14A-19
- 11-14A-20 · 11-14A-20
- 11-14A-21 · 11-14A-21
- 11-14A-22 · 11-14A-22
- 11-14A-23 · 11-14A-23
- 11-14A-24 · 11-14A-24
- 11-14A-25 · 11-14A-25
- 11-14A-26 · Severability
- 11-14A-27 · General procedure and administration
- 11-14A-28 · Effective date
- 11-14B-1 · Purpose
- 11-14B-2 · Definitions
- 11-14B-3 · Registration of motor carriers
- 11-14B-4 · Cooperative agreements between states authorized