There is a newer version of the West Virginia Code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.
§11-14-1. Short title; arrangement of sections or portions of
article. This article shall be known and may be cited as the "Gasoline and Special Fuel Excise Tax Act." No inference, implication or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular section or portion of this article.
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