H. B. 2658
(By Delegates Williams, Shaver, Perry,
Michael, Hartman and Sumner)
[Introduced January 11, 2012
; referred to the
Committee on Agriculture then Finance.]
A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-14C-5a, relating to reducing the wholesale tax on heating fuel, off-road fuels, kerosene and propane used for home heating purposes or off-road use to 4.85 percent; and effective date.
Be it enacted by the Legislature of West Virginia:
That the Code of West Virginia, 1931, as amended, be amended by adding thereto a new section, designated §11-14C-5a, to read as follows:
ARTICLE 14C. MOTOR FUEL EXCISE TAX.
§11-14C-5a. Wholesale tax on heating fuel, off-road fuels, kerosene and propane used for home heating purposes or off-road use; effective date.
Notwithstanding any provision of this code to the contrary, effective January 1, 2011, the wholesale tax on heating fuel, off-road fuels, kerosene and propane used for home heating purposes or off-road use, shall be 4.85 percent.
NOTE: The purpose of this bill is to reduce the wholesale tax on heating fuel, off-road fuels, kerosene and propane used for home heating purposes or off road use to 4.85% effective January 1, 2011.
This section is new; therefore, it has been completely underscored.