The ad valorem fees prescribed in sections three and three-a of this article shall be reduced in the amount of ad valorem fees paid on the original vehicle upon the transfer of registration by an owner from the original vehicle to another vehicle of the same class. The reduction in the amount of ad valorem fees paid on the original vehicle shall be prorated monthly up to the amount of ad valorem fees owed on the vehicle to which registration is being transferred. Any remainder of ad valorem fees paid on the original vehicle shall be reviewed by the interstate appeals board, created in section seven of this article.
Structure West Virginia Code
§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-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-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-16. Lien of Taxes; Notice; Collection by Suit
§11-6G-17. Operating Fund for Interstate Commerce Disclosure Division in Auditor's Office