General procedure and administration; conformity with agreement

# (a)

All of the provisions of the West Virginia Tax Procedure and Administration Act set forth in article ten of this chapter, including amendments thereto, apply to motor fuel taxes collected under an International Fuel Tax Agreement.

# (b)

In the event of any inconsistency between the provisions of article ten of this chapter and the terms of the International Fuel Tax Agreement, the terms of said article ten control.

# (c)

Notwithstanding the provisions of subsections (a) and (b) of this section, on and after July 1, 2013, the provisions of section R1230 of the International Fuel Tax Agreement, as amended and in effect on that date, apply to motor fuel taxes collected under the International Fuel Tax Agreement.

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In this chapter (40 sections)

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
11-14B-5 · Scope of agreement
11-14B-6 · Effect of international fuel tax agreement on the…
11-14B-7 · Effective date of international fuel tax agreement or…
11-14B-8 · Copy of agreement to be maintained by Tax Commissioner
11-14B-9 · Exchange of information
11-14B-10 · Audits
11-14B-11 · Disposition of moneys; international fuel tax agreement…
11-14B-12 · Regulations
11-14B-13 · Legal remedies
11-14B-14 · General procedure and administration; conformity with…
11-14B-15 · Criminal penalties
11-14B-16 · Reimbursement of expenses of Tax Commissioner
11-14B-17 · Severability
11-14C-1 · Short title; nature of tax
11-14C-2 · Definitions
11-14C-3 · Rules; forms
11-14C-4 · Exchange of information; criminal penalty for unauthorized…
11-14C-5 · Taxes levied; rate
11-14C-6 · Point of imposition of motor fuels tax
11-14C-6A · Point of imposition of motor fuels tax on alternative fuel
11-14C-7 · Tax on unaccounted-for motor fuel losses; liability
11-14C-8 · Backup tax; liability
11-14C-9 · Exemptions from tax; claiming refunds of tax
11-14C-9A · Additional exemptions from tax
11-14C-10 · Persons required to be licensed
11-14C-11 · License application procedure
11-14C-12 · Permissive supplier requirements on out-of-state removals
11-14C-13 · Bond requirements
11-14C-14 · Grounds for denial of license

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