Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. State Codes
/
West-Virginia
/
Chapter 11. Taxation
/
Article 14A. Motor Carrier Road Tax
Article 14A. Motor Carrier Road Tax
§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-8. Exemptions
§11-14A-9. Credits Against Tax
§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-16. Civil Penalty for Failure to File Required Return When No Tax Due
§11-14A-26. Severability
§11-14A-27. General Procedure and Administration
§11-14A-28. Effective Date