West Virginia Code
Article 6G. Assessment of Interstate Public Service Corporation Motor Vehicle Businesses Registered Under a Proportional Registration Agreement
§11-6G-3b. Reduced Fees for Transfer of Vehicles

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

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