West Virginia § 11-14-3 Imposition of tax

West Virginia Statutes

§ 11-14-3 — Imposition of tax

West Virginia § 11-14-3

Ch. 11TAXATION

Art. 14GASOLINE AND SPECIAL FUEL EXCISE TAX

This text of West Virginia § 11-14-3 (Imposition 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 § 11-14-3 (2026).

Text

There is hereby levied an excise tax of fifteen and one-half cents per gallon on all gasoline or special fuel, which tax shall be computed in accordance with the appropriate measure of tax as prescribed in this article: Provided, That beginning May 1, 1993, the tax levied by this article is twenty and one-half cents per gallon: Provided, however, That on and after August 1, 2007, the tax levied by this article is fifteen and one-half cents per gallon.

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There is hereby levied an excise tax of fifteen and one-half cents per gallon on all gasoline or special fuel, which tax shall be computed in accordance with the appropriate measure of tax as prescribed in this article: Provided, That beginning May 1, 1993, the tax levied by this article is twenty and one-half cents per gallon: Provided, however, That on and after August 1, 2007, the tax levied by this article is fifteen and one-half cents per gallon.

Legislative History

2003 Reg. Sess., HB2891; 2003 Reg. Sess., SB1001; 2001 Reg. Sess., SB129; 1993 Reg. Sess., HB2303; 1993 Reg. Sess., HB102; 1978 Reg. Sess., SB143; 1972 Reg. Sess., SB113; 1970 Reg. Sess., HB676; 1961 Reg. Sess., SB277; 1959 Reg. Sess., SB216; 1955 Reg. Sess., HB158; 1949 Reg. Sess., SB152; 1949 Reg. Sess., SB206; 1947 Reg. Sess., HB56; 1945 Reg. Sess., HB42; 1943 Reg. Sess., HB211; 1941 Reg. Sess., HB211; 1939 Reg. Sess., HB107; 1937 Reg. Sess., SB241