WVC 11 - 14 A- 3
§11-14A-3. Imposition of tax; amount; tax in addition to all other
Every person who operates or causes to be operated on any
highway in this state any motor carrier shall pay a road tax on
each motor carrier equivalent to the amount of tax per gallon of
gasoline or special fuel imposed by article fourteen of this
chapter, calculated on each gallon of gasoline or special fuel used
as fuel in each motor carrier's operations in this state:
That effective the first day of January, two thousand
four, the tax imposed by this section shall be equal to the amount
of the flat rate of tax per gallon of motor fuel imposed by article
fourteen-c of this chapter and calculated on each gallon of motor
fuel used as fuel in each motor carrier's operations in this state.
The tax imposed by this article is in addition to all other
taxes of whatever character imposed upon any person by any other
provisions of law.