WVC 11 - 14 A- 6
§11-14A-6. Payment of tax.
The tax hereby imposed by this article shall be paid by each
taxpayer annually to the tax commissioner on or before the last day
of January of each calendar year, and calculated upon the amount of
motor fuel used as fuel in the operation of each motor carrier
operated or caused to be operated by the taxpayer during the year
ending with the last day of the preceding month: Provided
each person subject to the provisions of article fourteen-b of this
chapter shall pay quarterly to the tax commissioner on or before
the last day of January, April, July and October of each calendar
year, the correct amount of motor fuel use taxes imposed by each
state on motor carriers using the highways of those states during
the quarter ending with the last day of the preceding month, the
taxes to be calculated in accordance with the instructions provided
by those respective states.