West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-14 - Avg. Wholesale Price Of Gasoline And Special Fuel For Computation Of Consumers Sales And Use Taxes
- Section 110-14-1 - General
- Section 110-14-2 - Definitions
- Section 110-14-3 - Imposition of Tax
- Section 110-14-3a - Applicability of Rate Increase to Gasoline or Special Fuel on Hand or in Inventory
- Section 110-14-4 - Computation of Tax
- Section 110-14-5 - Exemptions From Tax
- Section 110-14-5a - Exemption For Bulk Sales to Interstate Motor Carriers
- Section 110-14-6 - Gasoline or Special Fuel Exported or in Interstate Commerce; Distributors or Producers May Pay Tax Shipments into State
- Section 110-14-7 - Due Date of Reports; Reports Required; Records to be kept; Examination of Records; Subpoena Powers; Examination of Witnesses
- Section 110-14-8 - Tax Due
- Section 110-14-9 - Reserved for Future Use
- Section 110-14-10 - Refund of Taxes Illegally Collected, Etc.; Refund For Gallonage Exported or Lost Through Casualty or Evaporation; Change of Rate; Petition for Refund
- Section 110-14-11 - Refund of Tax Because of Certain Nonhighway Uses; Statute of Limitations and Effective Date
- Section 110-14-11a - Refund of Tax Used by Volunteer Fire Departments, Nonprofit Ambulance Services and Emergency Rescue Services
- Section 110-14-12 - Partial Refund of Tax on Tax-Paid Gallonage Consumed in Buses
- Section 110-14-13 - Surety Bonds Required; Release of Surety; New Bond
- Section 110-14-14 - Enforcement Powers
- Section 110-14-15 - through '110-14-18. Reserved for Future Use
- Section 110-14-19 - Penalty for Failure to File Required Return When No Tax Due
- Section 110-14-20 - through '110-14-24. Reserved for Future Use
- Section 110-14-25 - Receivership or Insolvency Proceeding
- Section 110-14-26 - through '11-14-28. Reserved for Future Use
- Section 110-14-29 - Severability
- Section 110-14-30 - General Procedure and Administration
Current through Register Vol. XLI, No. 38, September 20, 2024
Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
