West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-14B - International Fuel Tax Agreement
Section 110-14B-4 - Change of Issuance Dates for Identification Markers (Decals) and Transition Rules for Identification Markers Issued During the Period of July 1, 1994 to December 31, 1995

4.1. Identification markers issued under W. Va. Code '11-14A-7 during the eighteen month period of July 1, 1994 to December 31, 1995 are valid for the period ending on December 31, 1995. The effect of this change is to extend the period of effectiveness of identification markers issued on July 1, 1994 from 12 months to 18 months. There is no additional charge or fee imposed upon identification marker holders or applicants as a result of the extension. However, the $5.00 statutory fee imposed by W. Va. Code '11-14A-7 for each identification marker remains in effect for identification markers issued during the 18 month period of July 1, 1994 to December 31, 1995.

4.2. Identification markers issued under W. Va. Code '11-14A-7 for periods subsequent to December 31, 1995 are valid for one (1) year ending on December 31 of each year.

4.3. The change in issuance dates and transition rules set forth in this Section and the subsections thereof are applicable to all identification markers issued under W. Va. Code '11-14A-7, without regard to whether the identification markers are issued to interstate motor carriers or intrastate motor carriers or to motor carriers registered through the International Fuel Tax Agreement or to motor carriers not registered through that agreement.