11-14-1 Short title; arrangement of sections or portions of article
11-14-2 Definitions
11-14-3 Imposition of tax
11-14-3a Applicability of rate increase to gasoline or special fuel on hand or in inventory
11-14-4 Computation of tax
11-14-5 Exemptions from tax
11-14-5a Exemption for bulk sales to interstate motor carriers
11-14-5b Exemptions for sales made through special devices
11-14-6 Gasoline or special fuel exported or in interstate commerce; distributors or producers may pay tax shipments into state
11-14-7 Due date of reports; reports required; records to be kept; examination of records; subpoena powers; examination of witnesses
11-14-8 Tax due
11-14-10 Refund of taxes illegally collected, etc.; refund for gallonage exported or lost through casualty or evaporation; change of rate; petition for refund
11-14-11 Refund of tax because of certain nonhighway uses; statute of limitations and effective date
11-14-11a Refund of tax on gasoline or special fuel paid by any municipality, county, county board of education, volunteer fire department, nonprofit ambulance service and emergency rescue service
11-14-12 Partial refund of tax on tax-paid gallonage consumed in buses
11-14-13 Surety bonds required; release of surety; new bond
11-14-14 Enforcement powers
11-14-15 Disposition of tax collected
11-14-17 No dyed fuel on highways
11-14-17a Spot check inspections
11-14-18 Penalty for refusal to permit inspection
11-14-19 Penalty for failure to file required return when no tax due
11-14-25 Receivership or insolvency proceeding
11-14-29 Severability
11-14-30 General procedure and administration
11-14-31 Repeal of article

Terms Used In West Virginia Code > Chapter 11 > Article 14 - Gasoline and Special Fuel Excise Tax

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Association: means a partnership, limited partnership or any other form of unincorporated enterprise, owned or conducted by two or more persons. See West Virginia Code 11-22-1
  • Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: means a corporation or joint-stock association, organized under the laws of this state, the United States or any other state, territory or foreign country or dependency including, but not limited to, banking institutions. See West Virginia Code 11-22-1
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • County court: includes any existing tribunal created in lieu of a county commission. See West Virginia Code 2-2-10
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • in writing: includes any representation of words, letters, or figures, whether by printing, engraving, writing, or otherwise. See West Virginia Code 2-2-10
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Offense: includes every act or omission for which a fine, forfeiture, or punishment is imposed by law. See West Virginia Code 2-2-10
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: means every natural person, association or corporation. See West Virginia Code 11-22-1
  • Producer: means the person who is actually engaged in the agriculture, horticulture and grazing which gives existence and fruition to products of agriculture as distinguished from the broker or middleman. See West Virginia Code 11-5-3
  • State: when applied to a part of the United States and not restricted by the context, includes the District of Columbia and the several territories, and the words "United States" also include the said district and territories. See West Virginia Code 2-2-10
  • Subpoena duces tecum: A command to a witness to produce documents.
  • Value: means in the case of any document not a gift, the amount of the full actual consideration for the document, paid or to be paid, including the amount of any lien or liens assumed. See West Virginia Code 11-22-1