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.
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