W. Va. Code R. § 110-14-3

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-14-3 - Imposition of Tax

3.1. There is levied by W. Va. Code '11-14-1 et seq. and this regulation an excise tax of ten and one-half (10 1/2) cents per gallon on all gasoline or special fuel, which tax shall be computed in accordance with the appropriate measure of tax as hereinafter prescribed: Provided, That beginning April, 1, 1989, the tax levied shall be fifteen and one-half (15 1/2) cents per gallon.