H. B. 2214
(By Mr. Speaker, Mr. Kiss, and Delegate Trump)
[By Request of the Executive]
[Introduced February 15, 2001; referred to the
Committee on Finance.]
A BILL to repeal section sixteen, article fourteen, chapter eleven
of the code of West Virginia, one thousand nine hundred
thirty-one, as amended; and to amend and reenact section three
of said article, relating to the imposition of gasoline taxes.
Be it enacted by the Legislature of West Virginia:
That section sixteen, article fourteen, chapter eleven of the
code of West Virginia, one thousand nine hundred thirty-one, as
amended, be repealed; and that section three of said article be
amended and reenacted as follows:
ARTICLE 14. GASOLINE AND SPECIAL FUEL EXCISE TAX.
§11-14-3. Imposition of tax.
There is hereby levied an excise tax of fifteen and one-half
cents per gallon on all gasoline or special fuel, which tax shall
be computed in accordance with the appropriate measure of tax as
hereinafter prescribed in this article: Provided, That beginning
the first day of May, one thousand nine hundred ninety-three, the
tax levied by this article shall be twenty and one-half cents per gallon. Provided, however, That on and after the first day of
August, two thousand one, the tax levied by this article shall be
fifteen and one-half cents per gallon
NOTE: The purpose of this bill is to continue the tax levied
on gasoline at twenty and one-half cents per gallon.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.