ENROLLED
H. B. 2891
(By Mr. Speaker, Mr. Kiss, and Delegate Trump)
[By Request of the Executive]
[Passed March 5, 2003; in effect ninety days from passage.]
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 gasoline and
special fuel excise tax; and repealing requirement that tax
commissioner annually report by county and individual gas pump
within each county amount of gasoline and special fuel excise
tax collected.
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.
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
prescribed in this article: Provided, That beginning the first day
of May, one thousand nine hundred ninety-three, the tax levied by
this article is 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 is fifteen and one-half cents
per gallon.