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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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Repealed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