{"data":{"id":"us-wv/w.-va.-code-11-14-3","jurisdiction":"us-wv","citation":"W. Va. Code § 11-14-3","heading":"Imposition of tax.","body":"There is hereby levied an excise tax of fifteen and one-half cents per gallon on all gasoline or special fuel, which tax shall be computed in accordance with the appropriate measure of tax as prescribed in this article: Provided, That beginning May 1, 1993, the tax levied by this article is twenty and one-half cents per gallon: Provided, however, That on and after August 1, 2007, the tax levied by this article is fifteen and one-half cents per gallon.","path":["CHAPTER 11. TAXATION.","ARTICLE 14. GASOLINE AND SPECIAL FUEL EXCISE TAX."],"source_url":"https://code.wvlegislature.gov/11-14-3/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:51Z","sha256":"a3a74c56d5c2a655979cd443de08e73f578e987f2497096b4bf584cac1900306","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-14-2","next":"us-wv/w.-va.-code-11-14-3a"},"notice":"GroundRules: Original legal text. Not legal advice."}