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Introduced Version House Bill 4326 History

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Key: Green = existing Code. Red = new code to be enacted

H. B. 4326

 

         (By Delegate Staggers)

         [Introduced January 27, 2012; referred to the

         Committee on Finance.]

 

 

 

 

A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-14C-49, relating to the suspension or elimination of the federal gas tax and distribution of money.

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-49, to read as follows:

ARTICLE 14C. MOTOR FUEL EXCISE TAX.

§11-14C-49. Suspension or elimination of the Federal Motor Fuel                 Tax; continued collection; disposition.

    (a) In the event 26 U.S.C. §4081 is suspended or eliminated, without substitution, by the Federal Government, the Tax Commissioner is hereby authorized to continue collection of all said taxes.

    (b) All funds collected shall be distributed as previously identified in this article.




    NOTE: The purpose of this bill is to provide continued funding to the State Road Fund in the event the Federal Government eliminates or suspends the collection of federal gas taxes.


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


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