There Is a Newer Version of the West Virginia Code
2011 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 14A. MOTOR CARRIER ROAD TAX.
- §11-14A-1. Short title; arrangement of sections or portions of article.
- §11-14A-2. Definitions.
- §11-14A-3. Imposition of tax; amount; tax in addition to all other taxes.
- §11-14A-3a. Leased motor carriers, household goods carriers, and independent contractors.
- §11-14A-4. Computation of tax.
- §11-14A-5. Reports of carriers; joint reports; records; examination of records; subpoenas and witnesses.
- §11-14A-6. Payment of tax.
- §11-14A-7. Identification markers; fees; civil penalties; criminal penalties.
- §11-14A-7a.
- §11-14A-8. Exemptions.
- §11-14A-9. Credits against tax.
- §11-14A-10.
- §11-14A-11. Refunds authorized; claim for refund and procedure thereon; surety bonds and cash bonds.
- §11-14A-12. Enforcement powers.
- §11-14A-13. Disposition of tax collected.
- §11-14A-14.
- §11-14A-15.
- §11-14A-16. Civil penalty for failure to file required return when no tax due.
- §11-14A-17.
- §11-14A-18.
- §11-14A-19.
- §11-14A-20.
- §11-14A-21.
- §11-14A-22.
- §11-14A-23.
- §11-14A-24.
- §11-14A-25.
- §11-14A-26. Severability.
- §11-14A-27. General procedure and administration.
- §11-14A-28. Effective date.
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