(a) The Tax Commissioner may enter into cooperative reciprocal international fuel tax agreements on behalf of the State of West Virginia with the appropriate authorities of another state or group of states for administration of the motor fuel use taxes imposed by this state.
(b) The Tax Commissioner may enter into any ancillary or related agreements on behalf of this state with the appropriate officials of one or more other states, or the federal government which the tax commissioner considers appropriate and necessary to fully implement any international fuel tax agreement entered into under subsection (a) of this section.
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