West Virginia Code > Chapter 11 > Article 14A – Motor Carrier Road Tax


11-14A-1	Short title; arrangement of sections or portions of article
11-14A-2	Definitions
11-14A-3	Imposition of tax; amount; tax in addition to all other taxes
11-14A-3a	Leased motor carriers, household goods carriers, and independent contractors
11-14A-4	Computation of tax
11-14A-5	Reports of carriers; joint reports; records; examination of records; subpoenas and witnesses
11-14A-6	Payment of tax
11-14A-7	Identification markers; fees; civil penalties; criminal penalties
11-14A-8	Exemptions
11-14A-9	Credits against tax
11-14A-11	Refunds authorized; claim for refund and procedure thereon; surety bonds and cash bonds
11-14A-12	Enforcement powers
11-14A-13	Disposition of tax collected
11-14A-16	Civil penalty for failure to file required return when no tax due
11-14A-26	Severability
11-14A-27	General procedure and administration
11-14A-28	Effective date

Terms Used In West Virginia Code > Chapter 11 > Article 14A - Motor Carrier Road Tax

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.
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.
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.
Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
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
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.
Transaction: means the delivering, accepting or presenting for recording of a document. See West Virginia Code 11-22-1