Part V - COUNTY TRANSPORTATION SALES AND USE TAXES
- Section 7-27-27 - Criteria and requirements necessary to impose county transportation sales and use taxes
- Section 7-27-28 - Counties authorized to impose county transportation sales and use taxes
- Section 7-27-29 - Notification of Tax Commissioner, Auditor and Treasurer
- Section 7-27-30 - State level administration of county transportation sales and use taxes required; fee for services
- Section 7-27-31 - County transportation sales tax collected from purchaser
- Section 7-27-32 - Payment of county transportation use tax
- Section 7-27-33 - County transportation sales and use taxes in addition to other taxes
- Section 7-27-34 - Credit for sales tax paid to another county
- Section 7-27-35 - Sourcing rules for county transportation sales and use taxes
- Section 7-27-36 - Application of state consumers sales and service tax provisions
- Section 7-27-37 - Application of West Virginia Tax Procedure and Administration Act
- Section 7-27-38 - Application of West Virginia Tax Crimes and Penalties Act
- Section 7-27-39 - Local rate and boundary changes
- Section 7-27-40 - Deposit of county transportation sales and use taxes; payment to Division of Highways
- Section 7-27-41 - Effective date of county transportation sales and use tax
- Section 7-27-42 - Early retirement of special revenue bonds; termination of county transportation sales and use taxes; excess funds