ENROLLED
Senate Bill No. 129
(By Senators Tomblin, Mr. President, and Sprouse,
By Request of the Executive)
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[Passed April 11, 2001; in effect ninety days from passage.]
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AN ACT 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 extending the termination date of the extra
five cents a gallon gas tax.
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repealed; and that section three of said article be amended and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 to read 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 seven,
the tax levied by this article shall be fifteen and one-half cents per gallon.
Beginning on the fifteenth day of January, two thousand three, and
every fifteenth day of January thereafter, the tax commissioner shall
submit to the Legislature an annual report identifying the amount of
revenue collected from the imposition of the tax imposed by this section
in each county of this state via sales at each individual retail gas
pump during the preceding fiscal year. Notwithstanding any provision of
this code to the contrary, all information individually made available
to the tax commissioner by a taxpayer that is utilized in the
preparation of the report to the Legislature required by this section
is confidential and may not be disclosed to any person in any manner
inconsistent with any law of this state protecting the confidentiality
of taxpayer returns filed pursuant to this article.