W. Va. Code § 11-14A-4

Current through 2024 First Special Session

Section 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 reporting period.