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U.S. State Codes
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West-Virginia
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Chapter 11. Taxation
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Article 14. Gasoline and Special Fuel Excise Tax
Article 14. Gasoline and Special Fuel Excise Tax
§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
§11-14-10. 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
§11-14-17. 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
§11-14-25. Receivership or Insolvency Proceeding
§11-14-29. Severability
§11-14-30. General Procedure and Administration
§11-14-31. Repeal of Article