H. B. 4549
(By Delegates Martin and Michael)
[Introduced February 24, 1998; referred to the
Committee on Finance.]
A BILL to amend article fourteen, chapter eleven of the code of
West Virginia, one thousand nine hundred thirty-one, as
amended, by adding thereto a new section, designated section
sixteen-a, all relating to the gasoline and special fuel
excise tax; legislative findings; expenditures for the
maintenance of state highways; authorizing one half of one
percent of the gasoline and special fuel excise tax to be
credited to division of natural resources for use in
maintaining the safety of the highways of this state.
Be it enacted by the Legislature of West Virginia:
That article fourteen, chapter eleven of the code of West
Virginia, one thousand nine hundred thirty-one, as amended, be
amended, by adding thereto a new section, designated section
sixteen-a, to read as follows:
ARTICLE 14. GASOLINE AND SPECIAL FUEL EXCISE TAX.
§11-14-16a. Legislative findings; additional dedication of tax.
(a) The Legislature notes that the definition of public
road and public highway set forth in section three, article one,
chapter seventeen of this code includes the navigable streams and
waterways of this state as well as the roads and highways running
over the surface of this state and through the skies of this
state. The Legislature further finds and declares that state
conservation officers are charged, by the provisions of section
four, article seven, chapter twenty of this code with enforcing
the laws of this state, many of which directly affect the safety
of the highways of this state, including road patrol, boat
patrol, traffic enforcement, court appearances and other safety
activities directly related to the efficiency of the highways of
this state, as that term is defined in section three, article
one, chapter seventeen of this code, and that these activities so
performed constitute maintenance of public highways within the
meaning of article six, section fifty-two of the constitution of
this state.
The Legislature further finds and declares that the
supreme court of this state, in its opinion in Contractors
Association of West Virginia v. West Virginia Department of
Public Safety, Division of Public Safety, declared that when
article six, section fifty-two of the constitution of this state
was adopted, interstates did not exist, and at the time that
constitutional provision was written the major concern was
building of roads. The supreme court of this state further declared that with the development of the interstate system and
the advent of powerful, high speed vehicles, the concern has
changed and has refocused upon the safety and administrative
costs necessary to protect the users of our highway system.
Having declared safety as directly related to the efficiency of
the public highways of this state to be a related part of the
maintenance of the public highways of this state, the supreme
court of this state authorized the use of moneys in the state
road fund for road patrol, traffic, court activities and other
safety activities directly related to the efficiency of the
highways of this state.
The Legislature further finds and declares that an amount
equal to one-half of one percent of the gasoline and special fuel
excise tax is directly attributable to the costs incurred by the
division of natural resource, law enforcement section, in
performing duties relevant to the maintenance and efficient
operation of the highways of this state. In accordance with
enhancing and maintaining the safe and efficient operation of the
public highways of this state, the Legislature further finds and
declares that allocating this portion of the revenue from the
gasoline and special fuel excise tax to the division of natural
resources, law enforcement section will promote the safe and
efficient maintenance of the public highways of this state.
(b) After the thirtieth day of June, one thousand nine
hundred ninety-eight, one half of one percent of the revenues collected pursuant to the provisions of this article shall be
credited to the division of natural resources as follows: One
hundred percent to the law enforcement section, to be used to
offset the expenses involved in patrolling, performing safety
inspections, and traffic control activities upon the highways of
this state.
Note: The purpose of this bill is to allocate the amount
of gasoline and special fuel excise tax to The Law Enforcement
Section of the Division of Natural Resources for the exclusive
use of safety, road patrol, traffic and court activities which
was declared by the West Virginia Supreme Court of Appeals to
include the activities of road patrol, traffic and court
activities.
§11-14-16a is new; therefore, strike-throughs and
underscoring have been omitted.
Email
Webmaster | © 2024 West Virginia Legislature **
