West Virginia Code
Article 27. Letting Our Counties Act Locally Act
§7-27-24. Exemption From Taxation

All bonds issued by the Authority pursuant to this article, and all interest and income thereon, are exempt from all taxation by this state and any county, municipality, political subdivision or agency thereof, except inheritance taxes.

Structure West Virginia Code

West Virginia Code

Chapter 7. County Commissions and Officers

Article 27. Letting Our Counties Act Locally Act

§7-27-1. Short Title

§7-27-2. Purpose and Findings

§7-27-3. Definitions

§7-27-4. Creation of County Road Construction Project Plan

§7-27-5. Public Hearing and Notice Requirements

§7-27-6. Finalization of Road Construction Project Plan

§7-27-7. Submission of Road Construction Project Plan to Commissioner of Highways; Contents of Application

§7-27-8. Application to Commissioner of Highways for Approval of Road Construction Project Plans

§7-27-9. Requirement for Referendum on Final Road Construction Project Plan

§7-27-10. Amendment of Road Construction Project Plan

§7-27-11. Termination of Road Construction Project Plan

§7-27-12. Order Adopting Road Construction Project Plan or Plan Amendment

§7-27-13. Joint Road Construction Projects

§7-27-14. Creation of County Road Improvement Account

§7-27-15. Cash Basis Projects; Issuance of Road Construction Special Revenue Bonds by West Virginia Economic Development Authority

§7-27-16. Commissioner's Authority Over Road Construction Projects Accepted Into the State Road System; Use of State Road Funds

§7-27-17. Qualifying a Transportation Project as a Public Improvement

§7-27-18. Reports by Commissioner of Highways

§7-27-19. Issuance of County Road Construction Special Revenue Bonds

§7-27-20. Trustee for Bondholders; Contents of Trust Agreement; Pledge or Assignment of Revenues and Funds

§7-27-21. Refunding Bonds

§7-27-22. Obligations of the West Virginia Economic Development Authority Undertaken Pursuant to This Article Not Debt of State, County, Municipality or Any Political Subdivision

§7-27-23. Negotiability of Bonds Issued Pursuant to This Article

§7-27-24. Exemption From Taxation

§7-27-25. Personal Liability; Persons Executing Bonds Issued Pursuant to This Article

§7-27-26. Cumulative Authority as to Powers Conferred; Applicability of Other Statutes and Charters; Bonds Issued Pursuant to This Article

§7-27-27. Criteria and Requirements Necessary to Impose County Transportation Sales and Use Taxes

§7-27-28. Counties Authorized to Impose County Transportation Sales and Use Taxes

§7-27-29. Notification of Tax Commissioner, Auditor and Treasurer

§7-27-30. State Level Administration of County Transportation Sales and Use Taxes Required; Fee for Services

§7-27-31. County Transportation Sales Tax Collected From Purchaser

§7-27-32. Payment of County Transportation Use Tax

§7-27-33. County Transportation Sales and Use Taxes in Addition to Other Taxes

§7-27-34. Credit for Sales Tax Paid to Another County

§7-27-35. Sourcing Rules for County Transportation Sales and Use Taxes

§7-27-36. Application of State Consumers Sales and Service Tax Provisions

§7-27-37. Application of West Virginia Tax Procedure and Administration Act

§7-27-38. Application of West Virginia Tax Crimes and Penalties Act

§7-27-39. Local Rate and Boundary Changes

§7-27-40. Deposit of County Transportation Sales and Use Taxes; Payment to Division of Highways

§7-27-41. Effective Date of County Transportation Sales and Use Tax

§7-27-42. Early Retirement of Special Revenue Bonds; Termination of County Transportation Sales and Use Taxes; Excess Funds

§7-27-43. Powers Supplemental

§7-27-44. Public Officials Exempt From Personal Liability

§7-27-45. Severability