H. B. 4345
(By Delegates Williams, Shaver, Perry, Long,
Tabb, Michael, Gall, Hartman, Stemple and Sumner)
[Introduced January 31, 2008; referred to the
Committee on 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 the first day of January, two thousand nine, the wholesale tax on heating fuel, off road fuels, kerosene and propane
used for home heating purposes or off road use, shall be four and
eighty-five hundredths of a percent.
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,
2009.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.