The commissioner may promulgate rules in accordance with article three, chapter twenty-nine-a of this code that are necessary to effectuate and enforce this article. The commissioner may also prescribe forms necessary to effectuate and enforce this article, and provide other necessary guidelines on the administration of this article.
W. Va. Code § 11-14C-3
Rules; forms
Known as the West Virginia Motor Fuels Excise Tax Act
The act spans §§ 11-14C-1 to 11-14C-9a (50 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.