Nothing in this article shall apply to any motor carrier operated or caused to be operated by or on behalf of any department, board, bureau, commission or other agency of the federal government or of this or any other state or any political subdivision thereof, nor shall the provisions of this article apply to any school bus operated or caused to be operated by or on behalf of this state or any political subdivision thereof or any private or privately operated school or schools.
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