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- W. Va. Code § 11-13OO-4 · Credit allowed; amount of credit; application of credit; carry forward of unused credit for 10 years.
- W. Va. Code § 11-13OO-5 · Application for disaster repair and recovery efforts project; contents of application; review of credit application; limitation on total credits authorized; taking of credit.
- W. Va. Code § 11-13OO-6 · Transfer of tax credit to successors.
- W. Va. Code § 11-13OO-7 · Identification of repair and recovery efforts.
- W. Va. Code § 11-13OO-8 · Rulemaking.
- W. Va. Code § 11-13OO-9 · Effective date.
- W. Va. Code § 11-14-1 · Short title; arrangement of sections or portions of article.
- W. Va. Code § 11-14-2 · Definitions.
- W. Va. Code § 11-14-3 · Imposition of tax.
- W. Va. Code § 11-14-3a · Applicability of rate increase to gasoline or special fuel on hand or in inventory.
- W. Va. Code § 11-14-4 · Computation of tax.
- W. Va. Code § 11-14-5 · Exemptions from tax.
- W. Va. Code § 11-14-5a · Exemption for bulk sales to interstate motor carriers.
- W. Va. Code § 11-14-5b · Exemptions for sales made through special devices.
- W. Va. Code § 11-14-6 · Gasoline or special fuel exported or in interstate commerce; distributors or producers may pay tax shipments into state.
- W. Va. Code § 11-14-7 · Due date of reports; reports required; records to be kept; examination of records; subpoena powers; examination of witnesses.
- W. Va. Code § 11-14-8 · Tax due.
- W. Va. Code § 11-14-9 · §11-14-9.
- W. Va. Code § 11-14-10 · Refund of taxes illegally collected, etc.; refund for gallonage exported or lost through casualty or evaporation; change of rate; petition for refund.
- W. Va. Code § 11-14-11 · Refund of tax because of certain nonhighway uses; statute of limitations and effective date.
- W. Va. Code § 11-14-11a · Refund of tax on gasoline or special fuel paid by any municipality, county, county board of education, volunteer fire department, nonprofit ambulance service and emergency rescue service.
- W. Va. Code § 11-14-12 · Partial refund of tax on tax-paid gallonage consumed in buses.
- W. Va. Code § 11-14-13 · Surety bonds required; release of surety; new bond.
- W. Va. Code § 11-14-14 · Enforcement powers.
- W. Va. Code § 11-14-15 · Disposition of tax collected.
- W. Va. Code § 11-14-16 · §11-14-16.
- W. Va. Code § 11-14-17 · No dyed fuel on highways.
- W. Va. Code § 11-14-17a · Spot check inspections.
- W. Va. Code § 11-14-18 · Penalty for refusal to permit inspection.
- W. Va. Code § 11-14-19 · Penalty for failure to file required return when no tax due.
- W. Va. Code § 11-14-20 · §11-14-20.
- W. Va. Code § 11-14-21 · §11-14-21.
- W. Va. Code § 11-14-22 · §11-14-22.
- W. Va. Code § 11-14-23 · §11-14-23.
- W. Va. Code § 11-14-24 · §11-14-24.
- W. Va. Code § 11-14-25 · Receivership or insolvency proceeding.
- W. Va. Code § 11-14-26 · §11-14-26.
- W. Va. Code § 11-14-27 · §11-14-27.
- W. Va. Code § 11-14-28 · §11-14-28.
- W. Va. Code § 11-14-29 · Severability.
- W. Va. Code § 11-14-30 · General procedure and administration.
- W. Va. Code § 11-14-31 · Repeal of article.
- W. Va. Code § 11-14A-1 · Short title; arrangement of sections or portions of article.
- W. Va. Code § 11-14A-2 · Definitions.
- W. Va. Code § 11-14A-3 · Imposition of tax; amount; tax in addition to all other taxes.
- W. Va. Code § 11-14A-3a · Leased motor carriers, household goods carriers, and independent contractors.
- W. Va. Code § 11-14A-4 · Computation of tax.
- W. Va. Code § 11-14A-5 · Reports of carriers; joint reports; records; examination of records; subpoenas and witnesses.
- W. Va. Code § 11-14A-6 · Payment of tax.
- W. Va. Code § 11-14A-7 · Identification markers; fees; civil penalties; criminal penalties.
- W. Va. Code § 11-14A-7a · §11-14A-7a.
- W. Va. Code § 11-14A-8 · Exemptions.
- W. Va. Code § 11-14A-9 · Credits against tax.
- W. Va. Code § 11-14A-10 · §11-14A-10.
- W. Va. Code § 11-14A-11 · Refunds authorized; claim for refund and procedure thereon; surety bonds and cash bonds.
- W. Va. Code § 11-14A-12 · Enforcement powers.
- W. Va. Code § 11-14A-13 · Disposition of tax collected.
- W. Va. Code § 11-14A-14 · §11-14A-14.
- W. Va. Code § 11-14A-15 · §11-14A-15.
- W. Va. Code § 11-14A-16 · Civil penalty for failure to file required return when no tax due.
- W. Va. Code § 11-14A-17 · §11-14A-17.
- W. Va. Code § 11-14A-18 · §11-14A-18.
- W. Va. Code § 11-14A-19 · §11-14A-19.
- W. Va. Code § 11-14A-20 · §11-14A-20.
- W. Va. Code § 11-14A-21 · §11-14A-21.
- W. Va. Code § 11-14A-22 · §11-14A-22.
- W. Va. Code § 11-14A-23 · §11-14A-23.
- W. Va. Code § 11-14A-24 · §11-14A-24.
- W. Va. Code § 11-14A-25 · §11-14A-25.
- W. Va. Code § 11-14A-26 · Severability.
- W. Va. Code § 11-14A-27 · General procedure and administration.
- W. Va. Code § 11-14A-28 · Effective date.
- W. Va. Code § 11-14B-1 · Purpose.
- W. Va. Code § 11-14B-2 · Definitions.
- W. Va. Code § 11-14B-3 · Registration of motor carriers.
- W. Va. Code § 11-14B-4 · Cooperative agreements between states authorized.
- W. Va. Code § 11-14B-5 · Scope of agreement.
- W. Va. Code § 11-14B-6 · Effect of international fuel tax agreement on the administration or application of motor fuel use taxes imposed by this state.
- W. Va. Code § 11-14B-7 · Effective date of international fuel tax agreement or amendment.
- W. Va. Code § 11-14B-8 · Copy of agreement to be maintained by Tax Commissioner.
- W. Va. Code § 11-14B-9 · Exchange of information.
- W. Va. Code § 11-14B-10 · Audits.
- W. Va. Code § 11-14B-11 · Disposition of moneys; international fuel tax agreement clearing fund.
- W. Va. Code § 11-14B-12 · Regulations.
- W. Va. Code § 11-14B-13 · Legal remedies.
- W. Va. Code § 11-14B-14 · General procedure and administration; conformity with agreement.
- W. Va. Code § 11-14B-15 · Criminal penalties.
- W. Va. Code § 11-14B-16 · Reimbursement of expenses of Tax Commissioner.
- W. Va. Code § 11-14B-17 · Severability.
- W. Va. Code § 11-14C-1 · Short title; nature of tax.
- W. Va. Code § 11-14C-2 · Definitions.
- W. Va. Code § 11-14C-3 · Rules; forms.
- W. Va. Code § 11-14C-4 · Exchange of information; criminal penalty for unauthorized disclosure.
- W. Va. Code § 11-14C-5 · Taxes levied; rate.
- W. Va. Code § 11-14C-6 · Point of imposition of motor fuels tax.
- W. Va. Code § 11-14C-6a · Point of imposition of motor fuels tax on alternative fuel.
- W. Va. Code § 11-14C-7 · Tax on unaccounted-for motor fuel losses; liability.
- W. Va. Code § 11-14C-8 · Backup tax; liability.
- W. Va. Code § 11-14C-9 · Exemptions from tax; claiming refunds of tax.
- W. Va. Code § 11-14C-9a · Additional exemptions from tax.