H. B. 2748
(By Delegate Harrison)
[Introduced March 26, 1997; referred to the
Committee on Finance.]
A BILL to amend and reenact section three, article fourteen,
chapter eleven of the code of West Virginia, one thousand
nine hundred thirty-one, as amended, relating to decreasing
the gasoline tax by five cents per gallon to fifteen and
one-half cents per gallon.
Be it enacted by the Legislature of West Virginia:
That section three, article fourteen, chapter eleven of the
code of West Virginia, one thousand nine hundred thirty-one, as
amended, be amended and reenacted to read as follows:
ARTICLE 14. GASOLINE AND SPECIAL FUEL EXCISE TAX.
§11-14-3. Imposition of tax.
There is hereby levied an excise tax of fifteen and one-half
cents per gallon on all gasoline or special fuel, which tax shall be computed in accordance with the appropriate measure of tax as
hereinafter prescribed in this article: Provided, That beginning the first day of May, one thousand nine hundred ninety-three, the
tax levied by this article shall be twenty and one-half cents per
gallon: Provided, however, That on and after the first day of
August, July, two thousand one thousand nine hundred
ninety-seven, the tax levied by this article shall be fifteen and
one-half cents per gallon.
NOTE: The purpose of this bill is to reduce the gasoline
tax by five cents per gallon to fifteen and one-half cents per
gallon.
Strike-throughs indicate language that would be stricken
from the present law, and underscoring indicates new language
that would be added.
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