WVC 11 - 14 - 3
§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,
, That on and after the first day of August, two thousand
seven, the tax levied by this article is fifteen and one-half cents
Note: WV Code updated with legislation passed through the 2016 Regular Session
The West Virginia Code Online is an unofficial copy of the annotated WV Code, provided as a convenience. It has NOT been edited for publication, and is not in any way official or authoritative.