West Virginia · Through as of 2026-08-03; contains at least the enactments of the 2026 Regular Session · Newer source version available

W. Va. Code § 7-27-27: PART V. COUNTY TRANSPORTATION SALES AND USE TAXES.

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Where this section sits in the code

CHAPTER 7. COUNTY COMMISSIONS AND OFFICERS.
ARTICLE 27. LETTING OUR COUNTIES ACT LOCALLY ACT

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

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.

Collected 2026-09-06T00:20:41Z. Source file · JSON

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