Cooperative agreements between states authorized

# (a)

The Tax Commissioner may enter into cooperative reciprocal international fuel tax agreements on behalf of the State of West Virginia with the appropriate authorities of another state or group of states for administration of the motor fuel use taxes imposed by this state.

# (b)

The Tax Commissioner may enter into any ancillary or related agreements on behalf of this state with the appropriate officials of one or more other states, or the federal government which the tax commissioner considers appropriate and necessary to fully implement any international fuel tax agreement entered into under subsection (a) of this section.

Source: view the official text

In this chapter (40 sections)

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
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

Full table of contents →