West Virginia Code
Chapter 11. Taxation
Article 14B. Interstate Fuel Tax Agreement

§11-14B-1. Purpose - This article is enacted to conform laws of this state...

§11-14B-2. Definitions - For purposes of this article: (a) "Base jurisdiction" means the...

§11-14B-3. Registration of Motor Carriers - (a) To facilitate adoption of the single point registration system...

§11-14B-4. Cooperative Agreements Between States Authorized - (a) The Tax Commissioner may enter into cooperative reciprocal international...

§11-14B-5. Scope of Agreement - An international fuel tax agreement may provide for: (a) Determining...

§11-14B-6. Effect of International Fuel Tax Agreement on the Administration or Application of Motor Fuel Use Taxes Imposed by This State - (a) Even though the State of West Virginia is a...

§11-14B-7. Effective Date of International Fuel Tax Agreement or Amendment - The terms of an international fuel tax agreement, or an...

§11-14B-8. Copy of Agreement to Be Maintained by Tax Commissioner - A current copy of the international fuel tax agreement shall...

§11-14B-9. Exchange of Information - (a) The Tax Commissioner may, as required by the terms...

§11-14B-10. Audits - (a) The international fuel tax agreement provides that each base...

§11-14B-11. Disposition of Moneys; International Fuel Tax Agreement Clearing Fund - (a) International fuel tax agreement clearing fund. -- All amounts...

§11-14B-12. Regulations - The Tax Commissioner may adopt rules for the implementation, administration...

§11-14B-13. Legal Remedies - The legal remedies of any person served with an order...

§11-14B-14. General Procedure and Administration; Conformity With Agreement - (a) All of the provisions of the West Virginia Tax...

§11-14B-15. Criminal Penalties - All of the provisions of the "West Virginia Tax Crimes...

§11-14B-16. Reimbursement of Expenses of Tax Commissioner - The Division of Motor Vehicles shall reimburse the Tax Commissioner...

§11-14B-17. Severability - If any provision of this article or the application thereof...