West Virginia Statutes

§ 11-14C-45 — Authority to inspect

West Virginia·Ch. 11 TAXATION·Art. 14C MOTOR FUEL EXCISE TAX
(a)The commissioner, upon presenting appropriate credentials to the owner, operator, or agent in charge, is authorized to enter any place and to conduct inspections in accordance with this section. Inspections shall be performed in a reasonable manner and at times that are reasonable under the circumstances, taking into consideration the normal business hours of the place to be inspected.
(b)Inspections may be conducted at any place where taxable motor fuel or motor fuel dyes or markers are, or may be, produced, altered, or stored, or at any site where evidence of production, alteration, or storage is discovered.
(c)The commissioner may physically inspect, examine, and otherwise search any tank, reservoir, or other container that can or may be used for the production, storage, or tran

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

West Virginia § 11-14C-45 (Authority to inspect) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

2003 Reg. Sess., SB496

Nearby Sections

15
View on official source ↗