W. Va. Code R. agency 110, tit. 110, ser. 110-14 - Avg. Wholesale Price Of Gasoline And Special Fuel For Computation Of Consumers Sales And Use Taxes
- § 110-14-1 - General
- § 110-14-2 - Definitions
- § 110-14-3 - Imposition of Tax
- § 110-14-3a - Applicability of Rate Increase to Gasoline or Special Fuel on Hand or in Inventory
- § 110-14-4 - Computation of Tax
- § 110-14-5 - Exemptions From Tax
- § 110-14-5a - Exemption For Bulk Sales to Interstate Motor Carriers
- § 110-14-6 - Gasoline or Special Fuel Exported or in Interstate Commerce; Distributors or Producers May Pay Tax Shipments into State
- § 110-14-7 - Due Date of Reports; Reports Required; Records to be kept; Examination of Records; Subpoena Powers; Examination of Witnesses
- § 110-14-8 - Tax Due
- § 110-14-9 - Reserved for Future Use
- § 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
- § 110-14-11 - Refund of Tax Because of Certain Nonhighway Uses; Statute of Limitations and Effective Date
- § 110-14-11a - Refund of Tax Used by Volunteer Fire Departments, Nonprofit Ambulance Services and Emergency Rescue Services
- § 110-14-12 - Partial Refund of Tax on Tax-Paid Gallonage Consumed in Buses
- § 110-14-13 - Surety Bonds Required; Release of Surety; New Bond
- § 110-14-14 - Enforcement Powers
- § 110-14-15 - through '110-14-18. Reserved for Future Use
- § 110-14-19 - Penalty for Failure to File Required Return When No Tax Due
- § 110-14-20 - through '110-14-24. Reserved for Future Use
- § 110-14-25 - Receivership or Insolvency Proceeding
- § 110-14-26 - through '11-14-28. Reserved for Future Use
- § 110-14-29 - Severability
- § 110-14-30 - General Procedure and Administration
Notes
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