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.