West Virginia Code § 11-14-3

Imposition of tax
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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 prescribed in this article: Provided, That beginning May 1, 1993, the tax levied by this
article is twenty and one-half cents per gallon: Provided, however, That on and after August
1, 2007, the tax levied by this article is fifteen and one-half cents per gallone.

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