West Virginia Code
Chapter 11. Taxation
Article 14. Gasoline and Special Fuel Excise Tax

§11-14-1. Short Title; Arrangement of Sections or Portions of Article - This article shall be known and may be cited as...

§11-14-2. Definitions - For purposes of this article: (1) "Actual metered gallons" means,...

§11-14-3. Imposition of Tax - There is hereby levied an excise tax of fifteen and...

§11-14-3a. Applicability of Rate Increase to Gasoline or Special Fuel on Hand or in Inventory - It is hereby declared to be the intent of the...

§11-14-4. Computation of Tax - (a) Measure of tax. (1) A distributor or producer shall...

§11-14-5. Exemptions From Tax - There shall be exempted from the excise tax on gasoline...

§11-14-5a. Exemption for Bulk Sales to Interstate Motor Carriers - (a) In general. -- There shall be exempt from the...

§11-14-5b. Exemptions for Sales Made Through Special Devices - (a) Where the requirements of this section have been met,...

§11-14-6. Gasoline or Special Fuel Exported or in Interstate Commerce; Distributors or Producers May Pay Tax Shipments Into State - This article shall not be construed to require the inclusion...

§11-14-7. Due Date of Reports; Reports Required; Records to Be Kept; Examination of Records; Subpoena Powers; Examination of Witnesses - Every taxpayer subject to the tax imposed by this article...

§11-14-8. Tax Due - The tax hereby imposed by this article shall be paid...

§11-14-10. Refund of Taxes Illegally Collected, etc.; Refund for Gallonage Exported or Lost Through Casualty or Evaporation; Change of Rate; Petition for Refund - The commissioner is hereby authorized to refund from the funds...

§11-14-11. Refund of Tax Because of Certain Nonhighway Uses; Statute of Limitations and Effective Date - (a) The tax imposed by this article shall be refunded...

§11-14-11a. Refund of Tax on Gasoline or Special Fuel Paid by Any Municipality, County, County Board of Education, Volunteer Fire Department, Nonprofit Ambulance Service and Emergency Rescue Service - (a) Upon application by a municipality, county or county board...

§11-14-12. Partial Refund of Tax on Tax-Paid Gallonage Consumed in Buses - Any person regularly operating any vehicle under a certificate of...

§11-14-13. Surety Bonds Required; Release of Surety; New Bond - The commissioner may require a taxpayer to file a continuous...

§11-14-14. Enforcement Powers - (1) Any employee or agent of the commissioner so authorized...

§11-14-15. Disposition of Tax Collected - All tax collected under the provisions of this article shall...

§11-14-17. No Dyed Fuel on Highways - No person may operate or maintain a motor vehicle on...

§11-14-17a. Spot Check Inspections - (a) The Tax Commissioner or his or her appointees, may...

§11-14-18. Penalty for Refusal to Permit Inspection - Any person who refuses to permit the inspection authorized by...

§11-14-19. Penalty for Failure to File Required Return When No Tax Due - In the case of any failure to make or file...

§11-14-25. Receivership or Insolvency Proceeding - In the event that a business of a person subject...

§11-14-29. Severability - If any provision of this article or the application thereof...

§11-14-30. General Procedure and Administration - Each and every provision of the "West Virginia Tax Procedure...

§11-14-31. Repeal of Article - Each and every provision of this article is repealed for...