Short title; nature of tax

# (a)

This article shall be known and may be cited as the "West Virginia Motor Fuels Excise Tax Act".

# (b)

All taxes levied under this article, or imposed under any other article of this chapter but collected under this article, are imposed upon the ultimate consumer but are precollected as prescribed in this article. The levies and assessments imposed on licensees as provided in this article are imposed on them as agents of this state for the precollection of the tax. The taxes levied under this article shall be collected and paid at those times, in the manner, and by those persons specified in this article.

Source: view the official text

In this chapter (40 sections)

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
11-14C-15 · Issuance of license
11-14C-16 · Notice of discontinuance, sale or transfer of business
11-14C-17 · License cancellation
11-14C-18 · Records and lists of license applicants and licensees

Full table of contents →