W. Va. Code R. § 110-15M-9

Current through Register Vol. XLI, No. 52, December 27, 2024

Section 110-15M-9 - Application to motor fuel tax

9.1. This rule does not apply to the motor fuel tax as imposed pursuant to W. Va. Code § 11-15-8b and § 11-15A-13 a.

9.2. The motor fuel tax as imposed pursuant to W. Va. Code § 11-15-8b and § 11-15A-13 a is essentially a tax imposed at the wholesale level.