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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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