Each and every provision of this article is repealed for all tax periods beginning on and after January 1, 2004: Provided, That tax liabilities arising for taxable periods ending before January 1, 2004, are determined, paid, administered, assessed and collected as if the tax imposed by this article had not been repealed, and the rights and duties of the taxpayer and the State of West Virginia are fully and completely preserved.
Structure West Virginia Code
Article 14. Gasoline and Special Fuel Excise Tax
§11-14-1. Short Title; Arrangement of Sections or Portions of Article
§11-14-3a. Applicability of Rate Increase to Gasoline or Special Fuel on Hand or in Inventory
§11-14-5a. Exemption for Bulk Sales to Interstate Motor Carriers
§11-14-5b. Exemptions for Sales Made Through Special Devices
§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
§11-14-15. Disposition of Tax Collected
§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
§11-14-25. Receivership or Insolvency Proceeding