Article
Gasoline and Special Fuel Excise Tax
- W. Va. Code § 11-14-1— Short title; arrangement of sections or portions of article
- W. Va. Code § 11-14-2— Definitions
- W. Va. Code § 11-14-3— Imposition of tax
- W. Va. Code § 11-14-3a— Applicability of rate increase to gasoline or special fuel on hand or in inventory
- W. Va. Code § 11-14-4— Computation of tax
- W. Va. Code § 11-14-5— Exemptions from tax
- W. Va. Code § 11-14-5a— Exemption for bulk sales to interstate motor carriers
- W. Va. Code § 11-14-5b— Exemptions for sales made through special devices
- W. Va. Code § 11-14-6— Gasoline or special fuel exported or in interstate commerce; distributors or producers may pay tax shipments into state
- W. Va. Code § 11-14-7— Due date of reports; reports required; records to be kept; examination of records; subpoena powers; examination of witnesses
- W. Va. Code § 11-14-8— Tax due
- W. Va. Code § 11-14-9
- W. Va. Code § 11-14-10— Refund of taxes illegally collected, etc.; refund for gallonage exported or lost through casualty or evaporation; change of rate; petition for refund
- W. Va. Code § 11-14-11— Refund of tax because of certain nonhighway uses; statute of limitations and effective date
- W. Va. Code § 11-14-11a— Refund of tax on gasoline or special fuel paid by any municipality, county, county board of education, volunteer fire department, nonprofit ambulance service and emergency rescue service
- W. Va. Code § 11-14-12— Partial refund of tax on tax-paid gallonage consumed in buses
- W. Va. Code § 11-14-13— Surety bonds required; release of surety; new bond
- W. Va. Code § 11-14-14— Enforcement powers
- W. Va. Code § 11-14-15— Disposition of tax collected
- W. Va. Code § 11-14-16
- W. Va. Code § 11-14-17— No dyed fuel on highways
- W. Va. Code § 11-14-17a— Spot check inspections
- W. Va. Code § 11-14-18— Penalty for refusal to permit inspection
- W. Va. Code § 11-14-19— Penalty for failure to file required return when no tax due
- W. Va. Code § 11-14-20
- W. Va. Code § 11-14-21
- W. Va. Code § 11-14-22
- W. Va. Code § 11-14-23
- W. Va. Code § 11-14-24
- W. Va. Code § 11-14-25— Receivership or insolvency proceeding
- W. Va. Code § 11-14-26
- W. Va. Code § 11-14-27
- W. Va. Code § 11-14-28
- W. Va. Code § 11-14-29— Severability
- W. Va. Code § 11-14-30— General procedure and administration
- W. Va. Code § 11-14-31— Repeal of article