H. B. 2035

                        (By Delegate Williams)

                        [Introduced January 14, 2015; referred to the

                        Committee on Finance.]

A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-14C-5a, relating to reducing the wholesale tax on heating fuel, off-road fuels, kerosene and propane used for home heating purposes or off-road use to 4.85 percent; and provides an effective date.

Be it enacted by the Legislature of West Virginia:

            That the Code of West Virginia, 1931, as amended, be amended by adding thereto a new section, designated §11-14C-5a, to read as follows:

ARTICLE 14C. MOTOR FUEL EXCISE TAX.

§11-14C-5a. Wholesale tax on heating fuel, off-road fuels, kerosene and propane used for home heating purposes or off-road use; effective date.

            Notwithstanding any provision of this code to the contrary, effective July 1, 2015, the wholesale tax on heating fuel, off-road fuels, kerosene and propane used for home heating purposes or off-road use, shall be 4.85 percent.

            NOTE: The purpose of this bill is to reduce the wholesale tax on heating fuel, off-road fuels, kerosene and propane used for home heating purposes or off-road use to 4.85 percent effective July 1, 2015.

            This section is new; therefore, it has been completely underscored.