H. B. 2521
(By Delegate Williams, Shaver, Perry, Michael, Hartman
and Sumner)
[Introduced January 13, 2010; referred to the
Committee on Agriculture then 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 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 January 1, 2010, 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%.
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% effective January 1,
2010.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.