Senate Bill No. 217
(By Senators Williams and Beach)
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         [Introduced February 19, 2013; referred to the Committee on Finance       .]                            
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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 providing 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 January 1, 2014, the wholesale tax on heating fuel, off-road fuels, kerosene and propane used for home heating purposes or off-road use, is 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 January 1, 2014.

    This section is new; therefore, strike-throughs and underscoring have been omitted.