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2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 14A. MOTOR CARRIER ROAD TAX.
§11-14A-4. Computation of tax.

§11-14A-4. Computation of tax.
Computation of the tax is based upon the amount of gallons of motor fuel used in the operation of any motor carrier within this state and shall be calculated by dividing the total number of taxable miles traveled in this state during the reporting period by the average fuel consumption factor calculated for that same reporting period.

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