The provisions of this article take effect on April 1, 1989: Provided, That the amendments to this article made during the 2004 legislative session shall be effective July 1, 2004.
Structure West Virginia Code
Article 14A. Motor Carrier Road Tax
§11-14A-1. Short Title; Arrangement of Sections or Portions of Article
§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-7. Identification Markers; Fees; Civil Penalties; Criminal Penalties
§11-14A-9. Credits Against Tax
§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-16. Civil Penalty for Failure to File Required Return When No Tax Due