H. B. 2231

          (By Delegates Williams, Hartman and Sumner)
          [Introduced February 13, 2013; 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 provides an 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 July 1, 2013, 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 percent effective July 1, 2013.

     This section is new; therefore, it has been completely underscored.