West Virginia Statutes

§ 11-14-1 — Short title; arrangement of sections or portions of article

West Virginia § 11-14-1

JurisdictionWest Virginia

Ch. 11TAXATION

Art. 14GASOLINE AND SPECIAL FUEL EXCISE TAX

This text of West Virginia § 11-14-1 (Short title; arrangement of sections or portions of article) 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 § 11-14-1 (2026).

Text

This article shall be known and may be cited as the "Gasoline and Special Fuel Excise Tax Act." No inference, implication or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular section or portion of this article.

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Legislative History

1972 Reg. Sess., SB113; 1961 Reg. Sess., HB80; 1959 Reg. Sess., SB251; 1953 Reg. Sess., HB129; 1943 Reg. Sess., HB213; 1939 Reg. Sess., HB186

Nearby Sections

15

§ 11-1-1

Office of Tax Commissioner continued and designated the state Tax Division; appointment, term, oath and bond of commissioner; powers and duties generally; sections of division; assistant Tax Commissioner; authorization of criminal background checks conducted by Tax Commissioner for prospective employees; assistant attorneys general to assist commissioner

§ 11-1-1a

Provision of legal services

§ 11-1-1b

Training of employees

§ 11-1-2

General duties and powers of commissioner; appraisers

§ 11-1-2a

Refund of taxes erroneously collected

§ 11-1-2b

Housing index requirements

§ 11-1-3

Aiding board of public works, Auditor and treasurer

§ 11-1-4

Biennial report of commissioner; fiscal officers to furnish information

§ 11-1-4a

Powers of Tax Commissioner as to tax and revenue statistics

§ 11-1-5

Misconduct or negligence of officers

§ 11-1-6

Forms and instructions for assessors

§ 11-1-7

Assistance to commissioner by prosecuting attorney

§ 11-1-8

Repealed. Acts, 2010 Reg. Sess., Ch. 32

§ 11-1-9

Holders of short-term permits and licenses to sell; rulemaking

§ 11-10-1

Legislative findings

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Bluebook (online)

West Virginia § 11-14-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/wv/11/11-14-1.