West Virginia Statutes

§ 11-14A-4 — Computation of tax

West Virginia § 11-14A-4

JurisdictionWest Virginia

Ch. 11TAXATION

Art. 14AMOTOR CARRIER ROAD TAX

This text of West Virginia § 11-14A-4 (Computation 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 § 11-14A-4 (2026).

Text

Computation of the tax is based upon the amount of gallons of motor fuel used in the operation of any motor carrier within this state and shall be calculated by dividing the total number of taxable miles traveled in this state during the reporting period by the average fuel consumption factor calculated for that same reporting period.

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Legislative History

2004 Reg. Sess., HB4567; 1973 Reg. Sess., SB256; 1972 Reg. Sess., SB112; 1963 Reg. Sess., SB243; 1961 Reg. Sess., HB356; 1959 Reg. Sess., SB251

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Repealed.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 § 11-14A-4, Counsel Stack Legal Research, https://law.counselstack.com/statute/wv/11/11-14A-4.