West Virginia Code § 11-6G-3

(a) In the case of interstate motor vehicles used for the transportation of property and which
are registered under a proportional registration agreement, pursuant to the provisions of
section ten-a, article two, chapter seventeen-a of this code, the owners, operator or
operators, for each interstate motor vehicle, on forms prescribed by the Commissioner of
Motor Vehicles, shall disclose the total miles driven in West Virginia and thee total miles
driven in any other states as reported in the most recent taxable year to the Division of
Motor Vehicles pursuant to any proportional registration agreement onr file therewith. The
return shall, additionally, show the gross capital cost of the interstate motor vehicle to the
purchaser thereof and the year the purchaser acquired the interstate motor vehicle.
(b) Ad valorem fees provided for in this chapter shall, notwitthstanding the provisions of
section five, article one-c of this chapter, be determined as follows for: (1) The gross capital
cost of an interstate motor vehicle shall be multiplied by a percentage factor representing
the remainder of the vehicle's value after depreciation according to a depreciation schedule
established by the Tax Commissioner, which calculation shall yield the appraised value of
the vehicle, which appraised value shall be musltiplied by sixty percent to yield the assessed
value; (2) for the interstate truck, road tractor, or power unit, registered in this state as part
of a fleet registered under any proportional registration agreement under the provisions of
section ten-a, article two, chapter segventeen-a of this code, the assessed value shall be
multiplied by the apportioned percentage calculated in accordance with the articles and
bylaws of any proportional regeistration agreement for the mileage reporting year, as
reported to the Division of Motor Vehicles for the corresponding registration year pursuant
to any proportional regiLstration agreement on file therewith to obtain the apportioned value,
which apportioned value shall be multiplied by the applicable rate of tax.

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