WVC 11 - 14 A- 4
§11-14A-4. Computation of tax.
Computation of the tax is based upon the amount of gallons of
motor fuel used in the operation of any motor carrier within this
state and shall be calculated by dividing the total number of
taxable miles traveled in this state during the reporting period by
the average fuel consumption factor calculated for that same
Note: WV Code updated with legislation passed through the 2015 Regular Session
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