Article
Motor Carrier Road Tax
- W. Va. Code § 11-14A-1— Short title; arrangement of sections or portions of article
- W. Va. Code § 11-14A-2— Definitions
- W. Va. Code § 11-14A-3— Imposition of tax; amount; tax in addition to all other taxes
- W. Va. Code § 11-14A-3a— Leased motor carriers, household goods carriers, and independent contractors
- W. Va. Code § 11-14A-4— Computation of tax
- W. Va. Code § 11-14A-5— Reports of carriers; joint reports; records; examination of records; subpoenas and witnesses
- W. Va. Code § 11-14A-6— Payment of tax
- W. Va. Code § 11-14A-7— Identification markers; fees; civil penalties; criminal penalties
- W. Va. Code § 11-14A-7a
- W. Va. Code § 11-14A-8— Exemptions
- W. Va. Code § 11-14A-9— Credits against tax
- W. Va. Code § 11-14A-10
- W. Va. Code § 11-14A-11— Refunds authorized; claim for refund and procedure thereon; surety bonds and cash bonds
- W. Va. Code § 11-14A-12— Enforcement powers
- W. Va. Code § 11-14A-13— Disposition of tax collected
- W. Va. Code § 11-14A-14
- W. Va. Code § 11-14A-15
- W. Va. Code § 11-14A-16— Civil penalty for failure to file required return when no tax due
- W. Va. Code § 11-14A-17
- W. Va. Code § 11-14A-18
- W. Va. Code § 11-14A-19
- W. Va. Code § 11-14A-20
- W. Va. Code § 11-14A-21
- W. Va. Code § 11-14A-22
- W. Va. Code § 11-14A-23
- W. Va. Code § 11-14A-24
- W. Va. Code § 11-14A-25
- W. Va. Code § 11-14A-26— Severability
- W. Va. Code § 11-14A-27— General procedure and administration
- W. Va. Code § 11-14A-28— Effective date