West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-14C-3
Rules; forms
Official textcode.wvlegislature.gov
The commissioner may promulgate rules in accordance with article three, chapter twenty-nine-a of this code that are necessary to effectuate and enforce this article. The commissioner may also prescribe forms necessary to effectuate and enforce this article, and provide other necessary guidelines on the administration of this article.
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In this chapter (40 sections)
- 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
- 11-14C-19 · When tax return and payment are due
- 11-14C-20 · Remittance of tax to supplier or permissive supplier