West Virginia Code
Article 6G. Assessment of Interstate Public Service Corporation Motor Vehicle Businesses Registered Under a Proportional Registration Agreement
§11-6G-14. Accounting for Levies Against Interstate Commercial Motor Vehicle Corporations

Subject to the provisions of subsection (b), section eleven of this article, when such taxes are paid into the treasury, the Auditor shall account to the sheriff of each of the counties, to which any sum so paid in for county levies belongs, for the amount due such county, and may arrange the same with such sheriff in any settlement for state taxes in such a way as may be most convenient; and the sheriff shall account to the county commission of his county for the amount so received by him in the same manner as for other county levies. The amount so paid for each district and independent school district shall be added to the distributable share of the school fund payable to such district, and shall be paid upon the requisition of the county superintendent of free schools in like manner as other school moneys are paid.

Structure West Virginia Code

West Virginia Code

Chapter 11. Taxation

Article 6G. Assessment of Interstate Public Service Corporation Motor Vehicle Businesses Registered Under a Proportional Registration Agreement

§11-6G-2. Disclosure of Required Information to the Tax Commissioner

§11-6G-3. Interstate Motor Vehicle Business; Calculation of Tax

§11-6G-3a. Reduced Fees for Portion of Year

§11-6G-3b. Reduced Fees for Transfer of Vehicles

§11-6G-4. Form and Manner of Making Disclosure; Failure to Make Disclosure; Criminal Penalty

§11-6G-5. Compelling Such Disclosure; Procuring Information and Tentative Assessments by Motor Vehicles Commissioner

§11-6G-6. Failure to Give Information Required by Motor Vehicles Commissioner; Criminal Penalty

§11-6G-7. Adjustment of Valuation by Interstate Commerce Appeals Board

§11-6G-8. Appeal From Valuation by Board

§11-6G-9. Certification of Levies to Auditor

§11-6G-10. Failure of Officers to Perform Duties as to Property of Interstate Motor Vehicle Corporations

§11-6G-11. Injunction to Restrain Collection of Tax

§11-6G-12. Payment of Assessment by Owner or Operator

§11-6G-13. No Release of Taxes Assessed Against Such Corporations

§11-6G-14. Accounting for Levies Against Interstate Commercial Motor Vehicle Corporations

§11-6G-15. Certification by Auditor of Amount Chargeable to Sheriff From Levies Against Interstate Motor Vehicles; Payment of Amount Due Municipality

§11-6G-16. Lien of Taxes; Notice; Collection by Suit

§11-6G-17. Operating Fund for Interstate Commerce Disclosure Division in Auditor's Office

§11-6G-18. Severability