W. Va. Code § 11-14B-4
Cooperative agreements between states authorized
West Virginia · West Virginia Code Chapter 11 — Taxation · Status: effective
Cite this
- Citation
- W. Va. Code § 11-14B-4, Cooperative agreements between states authorized, West Virginia, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2363795
- Permanent ID
ys:prov:2363795@1- SHA-256
be044c501f5452dd14e98c6cd17cd6165e0cb81a4f980bea655605bf17fd1bf8
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(a) The Tax Commissioner may enter into cooperative reciprocal international fuel tax agreements on behalf of the State of West Virginia with the appropriate authorities of another state or group of states for administration of the motor fuel use taxes imposed by this state.
(b) The Tax Commissioner may enter into any ancillary or related agreements on behalf of this state with the appropriate officials of one or more other states, or the federal government which the tax commissioner considers appropriate and necessary to fully implement any international fuel tax agreement entered into under subsection (a) of this section.