{"data":{"id":"us-wv/w.-va.-code-11-14b-5","jurisdiction":"us-wv","citation":"W. Va. Code § 11-14B-5","heading":"Scope of agreement.","body":"An international fuel tax agreement may provide for:\n(a) Determining the base jurisdiction of motor carriers;\n(b) Making and retaining of records by motor carriers;\n(c) Auditing the books and records of motor carriers and auditing procedures;\n(d) Exchanging information for purposes of motor fuel use tax administration and collection;\n(e) Determining persons eligible for a motor carrier tax license or registration;\n(f) Defining qualified motor carriers;\n(g) Determining if or when bonding is required;\n(h) Specify reporting requirements and periods;\n(i) Specifying uniform penalty and interest rates for late reporting and payment of motor fuel use taxes;\n(j) Determining methods for collecting and forwarding of motor fuel use taxes and penalties to another jurisdiction; and\n(k) Any other provision which the parties to the agreement believe will facilitate administration of the agreement and collection of motor fuel use taxes from interstate motor carriers.","path":["CHAPTER 11. TAXATION.","ARTICLE 14B. INTERSTATE FUEL TAX AGREEMENT."],"source_url":"https://code.wvlegislature.gov/11-14B-5/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:52Z","sha256":"bb5831e23357f8fb23b442b98893f014726042d2f41deab041457ea95905d75b","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-14b-4","next":"us-wv/w.-va.-code-11-14b-6"},"notice":"GroundRules: Original legal text. Not legal advice."}