West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-14A-4
Computation of tax
Official textcode.wvlegislature.gov
Computation of the tax is based upon the amount of gallons of motor fuel used in the operation of any motor carrier within this state and shall be calculated by dividing the total number of taxable miles traveled in this state during the reporting period by the average fuel consumption factor calculated for that same reporting period.
Source: view the official text
In this chapter (40 sections)
- 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
- 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