West Virginia § 11-14-3 Imposition of tax

West Virginia Statutes

§ 11-14-3 — Imposition of tax

West Virginia·Ch. 11 TAXATION·Art. 14 GASOLINE AND SPECIAL FUEL EXCISE TAX

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.

West Virginia § 11-14-3 (Imposition of tax) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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