Computation of the tax is based upon the amount of gallons of motor fuel used in the operation of any motor carrier within this state and shall be calculated by dividing the total number of taxable miles traveled in this state during the reporting period by the average fuel consumption factor calculated for that same reporting period.
W. Va. Code § 11-14A-4
Computation of tax
Known as the Motor Carrier Road Tax Act
The act spans §§ 11-14A-1 to 11-14A-9 (30 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.