West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-15M - Vendor Absorption or Assumption of Sales and Use Tax
Section 110-15M-9 - Application to motor fuel tax

Current through Register Vol. XLI, No. 38, September 20, 2024

9.1. This rule does not apply to the motor fuel tax as imposed pursuant to W. Va. Code § 11-15-8b and § 11-15A-13 a.

9.2. The motor fuel tax as imposed pursuant to W. Va. Code § 11-15-8b and § 11-15A-13 a is essentially a tax imposed at the wholesale level.

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