West Virginia § 7-27-27 Criteria and requirements necessary to impose county transportation sales and use taxes

West Virginia Statutes

§ 7-27-27 — Criteria and requirements necessary to impose county transportation sales and use taxes

West Virginia § 7-27-27

Ch. 7COUNTY COMMISSIONS AND OFFICERS

Art. 27LETTING OUR COUNTIES ACT LOCALLY ACT

This text of West Virginia § 7-27-27 (Criteria and requirements necessary to impose county transportation sales and use taxes) 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 § 7-27-27 (2026).

Text

As a prerequisite to imposing county transportation sales and use taxes, the county commission shall have entered into one or more intergovernmental agreements with the Commissioner of Highways pursuant to which the county commission agrees to finance one or more road construction projects in the county, in whole or in part, using collections of the county transportation sales and use taxes deposited in the county’s subaccount in the County Road Improvement Account.

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

As a prerequisite to imposing county transportation sales and use taxes, the county commission shall have entered into one or more intergovernmental agreements with the Commissioner of Highways pursuant to which the county commission agrees to finance one or more road construction projects in the county, in whole or in part, using collections of the county transportation sales and use taxes deposited in the county’s subaccount in the County Road Improvement Account.