(a) All of the provisions of the West Virginia Tax Procedure and Administration Act set forth in article ten of this chapter, including amendments thereto, apply to motor fuel taxes collected under an International Fuel Tax Agreement.
(b) In the event of any inconsistency between the provisions of article ten of this chapter and the terms of the International Fuel Tax Agreement, the terms of said article ten control.
(c) Notwithstanding the provisions of subsections (a) and (b) of this section, on and after July 1, 2013, the provisions of section R1230 of the International Fuel Tax Agreement, as amended and in effect on that date, apply to motor fuel taxes collected under the International Fuel Tax Agreement.
Structure West Virginia Code
Article 14B. Interstate Fuel Tax Agreement
§11-14B-3. Registration of Motor Carriers
§11-14B-4. Cooperative Agreements Between States Authorized
§11-14B-7. Effective Date of International Fuel Tax Agreement or Amendment
§11-14B-8. Copy of Agreement to Be Maintained by Tax Commissioner
§11-14B-9. Exchange of Information
§11-14B-11. Disposition of Moneys; International Fuel Tax Agreement Clearing Fund
§11-14B-14. General Procedure and Administration; Conformity With Agreement
§11-14B-15. Criminal Penalties