There is a newer version of the West Virginia Code
2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 14. GASOLINE AND SPECIAL FUEL EXCISE TAX.
- §11-14-1. Short title; arrangement of sections or portions of article.
- §11-14-2. Definitions.
- §11-14-3. Imposition of tax.
- §11-14-3a. Applicability of rate increase to gasoline or special fuel on hand or in inventory.
- §11-14-4. Computation of tax.
- §11-14-5.
- §11-14-5a. Exemption for bulk sales to interstate motor carriers.
- §11-14-5b. Exemptions for sales made through special devices.
- §11-14-6. Gasoline or special fuel exported or in interstate commerce; distributors or producers may pay tax shipments into state.
- §11-14-7. Due date of reports; reports required; records to be kept; examination of records; subpoena powers; examination of witnesses.
- §11-14-8. Tax due.
- §11-14-9.
- §11-14-10. Refund of taxes illegally collected, etc.; refund for gallonage exported or lost through casualty or evaporation; change of rate; petition for refund.
- §11-14-11. Refund of tax because of certain nonhighway uses; statute of limitations and effective date.
- §11-14-11a.
- §11-14-12. Partial refund of tax on tax-paid gallonage consumed in buses.
- §11-14-13. Surety bonds required; release of surety; new bond.
- §11-14-14. Enforcement powers.
- §11-14-15. Disposition of tax collected.
- §11-14-16.
- §11-14-17. No dyed fuel on highways.
- §11-14-17a. Spot check inspections.
- §11-14-18. Penalty for refusal to permit inspection.
- §11-14-19. Penalty for failure to file required return when no tax due.
- §11-14-20.
- §11-14-21.
- §11-14-22.
- §11-14-23.
- §11-14-24.
- §11-14-25. Receivership or insolvency proceeding.
- §11-14-26.
- §11-14-27.
- §11-14-28.
- §11-14-29. Severability.
- §11-14-30. General procedure and administration.
- §11-14-31. Repeal of article.
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