West Virginia § 11-14C-1 Short title; nature of tax

West Virginia Statutes

§ 11-14C-1 — Short title; nature of tax

West Virginia § 11-14C-1

Ch. 11TAXATION

Art. 14CMOTOR FUEL EXCISE TAX

This text of West Virginia § 11-14C-1 (Short title; nature of tax) is published on Counsel Stack Legal Research, covering West Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

W. Va. Code § 11-14C-1 (2026).

Text

(a)This article shall be known and may be cited as the "West Virginia Motor Fuels Excise Tax Act".

(b)All taxes levied under this article, or imposed under any other article of this chapter but collected under this article, are imposed upon the ultimate consumer but are precollected as prescribed in this article. The levies and assessments imposed on licensees as provided in this article are imposed on them as agents of this state for the precollection of the tax. The taxes levied under this article shall be collected and paid at those times, in the manner, and by those persons specified in this article.

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(a) This article shall be known and may be cited as the "West Virginia Motor Fuels Excise Tax Act".

(b) All taxes levied under this article, or imposed under any other article of this chapter but collected under this article, are imposed upon the ultimate consumer but are precollected as prescribed in this article. The levies and assessments imposed on licensees as provided in this article are imposed on them as agents of this state for the precollection of the tax. The taxes levied under this article shall be collected and paid at those times, in the manner, and by those persons specified in this article.