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 110-14-3 - Imposition of Tax
Universal Citation: 110 WV Code of State Rules 110-14-3
Current through Register Vol. XLI, No. 38, September 20, 2024
3.1. There is levied by W. Va. Code '11-14-1 et seq. and this regulation an excise tax of ten and one-half (10 1/2) cents per gallon on all gasoline or special fuel, which tax shall be computed in accordance with the appropriate measure of tax as hereinafter prescribed: Provided, That beginning April, 1, 1989, the tax levied shall be fifteen and one-half (15 1/2) cents per gallon.
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