West Virginia Code
Chapter 11. Taxation
Article 14A. Motor Carrier Road Tax

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

§11-14A-2. Definitions - For purposes of this article: (1) "Average fuel consumption factor"...

§11-14A-3. Imposition of Tax; Amount; Tax in Addition to All Other Taxes - Every person who operates or causes to be operated on...

§11-14A-3a. Leased Motor Carriers, Household Goods Carriers, and Independent Contractors - (a) Motor carriers. (1) Motor carriers leased for less than...

§11-14A-4. Computation of Tax - Computation of the tax is based upon the amount of...

§11-14A-5. Reports of Carriers; Joint Reports; Records; Examination of Records; Subpoenas and Witnesses - (a) Every taxpayer subject to the tax imposed by this...

§11-14A-6. Payment of Tax - The tax hereby imposed by this article shall be paid...

§11-14A-7. Identification Markers; Fees; Civil Penalties; Criminal Penalties - (a) Registration of motor carriers. -- No person may operate,...

§11-14A-8. Exemptions - Nothing in this article shall apply to any motor carrier...

§11-14A-9. Credits Against Tax - Every taxpayer subject to the road tax imposed in this...

§11-14A-11. Refunds Authorized; Claim for Refund and Procedure Thereon; Surety Bonds and Cash Bonds - The commissioner is hereby authorized to refund from the funds...

§11-14A-12. Enforcement Powers - (a) Any employee or agent of the Tax Commissioner or...

§11-14A-13. Disposition of Tax Collected - All tax collected under the provisions of this article shall...

§11-14A-16. Civil Penalty for Failure to File Required Return When No Tax Due - In the case of any failure to make or file...

§11-14A-26. Severability - If any provision of this article or the application thereof...

§11-14A-27. General Procedure and Administration - Each and every provision of the "West Virginia Tax Procedure...

§11-14A-28. Effective Date - The provisions of this article take effect on April 1,...