The tax hereby imposed by this article shall be paid by each taxpayer on or before the last day of each calendar month by check, bank draft, certified check or money order, payable to the commissioner, for the amount of tax due, if any, for the preceding month.
W. Va. Code § 11-14-8
Tax due
Known as the Gasoline and Special Fuel Excise Tax Act
The act spans §§ 11-14-1 to 11-14-9 (36 sections).
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.