Go to Previous Versions
of
this Article
2025 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. Exemptions From Tax
- §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. Repealed. Acts, 1984 Reg. sess., Ch. 170
- §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. Refund of Tax on Gasoline or Special Fuel Paid by Any Municipality, County, County Board of Education, Volunteer Fire Department, Nonprofit Ambulance Service and Emergency Rescue Service
- §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. Repealed. Acts, 2001 1st Ex. Sess. Reg. sess., Ch. 11
- §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. Repealed. Acts, 1978 Reg. sess., Ch. 95
- §11-14-21. Repealed. Acts, 1978 Reg. sess., Ch. 95
- §11-14-22. Repealed. Acts, 1978 Reg. sess., Ch. 95
- §11-14-23. Repealed. Acts, 1978 Reg. sess., Ch. 95
- §11-14-24. Repealed. Acts, 1978 Reg. sess., Ch. 95
- §11-14-25. Receivership or Insolvency Proceeding
- §11-14-26. Repealed. Acts, 1978 Reg. sess., Ch. 95
- §11-14-27. Repealed. Acts, 1978 Reg. sess., Ch. 95
- §11-14-28. Repealed. Acts, 1978 Reg. sess., Ch. 95
- §11-14-29. Severability
- §11-14-30. General Procedure and Administration
- §11-14-31. Repeal of Article
Disclaimer: These codes may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
