H. B. 2351
(By Delegate Webb)
January 16, 2003
; referred to the
Committee on Finance.]
A BILL to amend and reenact section three, article fourteen,
chapter eleven of the code of West Virginia, one thousand nine
hundred thirty-one, as amended, relating to reducing the tax
on gasoline and special fuels by limiting the rate to the rate
imposed by federal taxes.
Be it enacted by the Legislature of West Virginia:
That section three, article fourteen, chapter eleven of the
code of West Virginia, one thousand nine hundred thirty-one, as
amended, be amended and reenacted to read as follows:
ARTICLE 14. GASOLINE AND SPECIAL FUEL EXCISE TAX.
§11-14-3. Imposition of tax.
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 in
the same amount that is imposed by all federal excise taxes 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 on all gasoline or special
fuel. The tax shall be computed as prescribed in this article.
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.
NOTE: The purpose of this bill is to limit the state tax on
gasoline and special fuels to the same amount that is imposed by
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would