West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-14C-48
Motor Fuel Excise Tax Shortfall State Road Fund support payment
There is hereby created in the State Treasury a special fund to be known and designated as the Motor Fuel Excise Tax Shortfall Reserve Fund to be administered by the Tax Commissioner for the purposes provided by this section. The fund shall consist of moneys transferred to the General Revenue Fund pursuant to appropriation of the Legislature. At the end of each fiscal year, during the fund's existence, the moneys in the fund shall not expire to the General Fund, but shall remain available for expenditure during the ensuing fiscal year. The fund shall terminate on December 1, 2009. Any moneys remaining in the fund on that termination date shall be transferred to the State Road Fund and used only for the purpose of reconstruction, renovation, maintenance and repair of secondary roads.
Source: view the official text
In this chapter (40 sections)
- 11-14C-28 · Exports
- 11-14C-29 · Identifying information required on return
- 11-14C-30 · Refund of taxes erroneously collected, etc.; refund for…
- 11-14C-31 · Claiming refunds
- 11-14C-32 · Payment of refund
- 11-14C-33 · General procedure and administration; crimes and penalties
- 11-14C-34 · Shipping documents; transportation of motor fuel; civil…
- 11-14C-35 · Import confirmation number; civil penalty
- 11-14C-36 · Improper sale or use of untaxed motor fuel; civil penalty
- 11-14C-37 · Refusal to allow inspection or taking of fuel sample; civil…
- 11-14C-38 · Engaging in business without a license; civil penalty
- 11-14C-39 · Preventing a person from obtaining a license; civil penalty
- 11-14C-40 · Filing a false return; failure to file return; civil penalty
- 11-14C-41 · Willful commission of prohibited acts; criminal penalties
- 11-14C-42 · Unlawful importing, transportation, delivery, storage or…
- 11-14C-43 · Record-keeping requirements
- 11-14C-44 · Inspection of records
- 11-14C-45 · Authority to inspect
- 11-14C-46 · Marking requirements for dyed diesel fuel storage facilities
- 11-14C-47 · Disposition of tax collected; dedicated receipts; reports
- 11-14C-48 · Motor Fuel Excise Tax Shortfall State Road Fund support…
- 11-15-1 · General consumers sales and service tax imposed
- 11-15-1A · Legislative findings
- 11-15-2 · Definitions
- 11-15-3 · Amount of tax; allocation of tax and transfers
- 11-15-3A · Rate of tax on food and food ingredients intended for human…
- 11-15-3B · Exceptions to reduced rate of tax on food and food…
- 11-15-3C · Imposition of consumers sales tax on motor vehicle sales;…
- 11-15-4 · Purchaser to pay; accounting by vendor
- 11-15-4A · Noncollection of tax; liability of vendor
- 11-15-4B · Liability of purchaser; assessment and collection
- 11-15-4C · Collection of fee in addition to the consumers sales tax for…
- 11-15-5 · Total amount collected is to be remitted
- 11-15-5A · 11-15-5A
- 11-15-6 · Vendor must show sale or service exempt; presumption
- 11-15-7 · Tax on gross proceeds of sales or value of manufactured,…
- 11-15-7A · Tax on the manufacture, sale and installation of modular…
- 11-15-8 · Furnishing of services included; exceptions
- 11-15-8A · Contractors
- 11-15-8B · Nonresident contractor--registration, bond, etc