Chapter 17A, Article 10, Section 8, of the Motor Vehicle Law as amended and reenacted during the sixty-first session of the West Virginia Legislature provides that any disabled veteran owning an automobile or other conveyance under the provisions of Public Law 663 of the 79th Congress of the United States, Public Law 187 of the 82nd Congress of the United States, or Public Law 77 of the 90th Congress of the United States shall be exempt from the payment of any fee on account of registration of any vehicle owned by such disabled veteran. This exemption shall not apply to such disabled veterans owning vehicles used for hire, but such exemption shall be in force and effect for one motor vehicle of any class owned by such disabled veterans during their natural life.
Only one motor vehicle is exempt per annum from the payment of annual registration fee. This does not mean that if an eligible veteran trades motor vehicles during the course of a year he must pay the one dollar fee for transfer of registration plate, but it does mean that if a disabled veteran owns two motor vehicles, he will be exempt from payment of registration fees for only one of the motor vehicles that he owns.
If a disabled veteran has, at one time, obtained a motor vehicle by reason of the aforesaid Public Laws, he is thereafter exempt from payment of annual registration fees for one motor vehicle during the course of his lifetime, even though such motor vehicle for which exemption is claimed is not the original motor vehicle obtained wholly or partially through use of a federal grant under the aforesaid Public Laws.
The exemption from payment of registration fee does not exempt a disabled veteran from payment of the privilege tax and the two dollar certificate of title fee, when certificate of title is obtained by him for his motor vehicle. Said privilege tax and title fee must be paid before certificate of title may be issued.
In cases where a disabled veteran is deceased and has a vehicle registered with the department under this section of the law, the license plate cannot be transferred to a legal heir. The exemption is for the disabled veteran only, and for his use during his natural life. Therefore, the legal heir would be required to purchase new license plates. However, the certificate of title can be transferred to the legal heir in accordance with Chapter 17-A, Article 3, Section 4, of the Motor Vehicle Laws.
The department will require a Disabled Veteran's Exemption Statement from each disabled veteran making application for registration under the provisions of Chapter 17-A, Article 10, Section 8, of the Motor Vehicle Laws. The following information shall be shown on the exemption statement:
W. Va. Code R. § 91-2-12