{"data":{"id":"us-wv/w.-va.-code-11-14c-3","jurisdiction":"us-wv","citation":"W. Va. Code § 11-14C-3","heading":"Rules; forms.","body":"The commissioner may promulgate rules in accordance with article three, chapter twenty-nine-a of this code that are necessary to effectuate and enforce this article. The commissioner may also prescribe forms necessary to effectuate and enforce this article, and provide other necessary guidelines on the administration of this article.","path":["CHAPTER 11. TAXATION.","ARTICLE 14C. MOTOR FUEL EXCISE TAX."],"source_url":"https://code.wvlegislature.gov/11-14C-3/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:52Z","sha256":"041e57417e07f183210af94526a65e76c8521b60d64ce1327a5c70cfada73bcf","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-14c-2","next":"us-wv/w.-va.-code-11-14c-4"},"notice":"GroundRules: Original legal text. Not legal advice."}