Each and every provision of the “West Virginia Tax Procedure and Administration Act” set forth in article ten of this chapter shall apply to the motor carrier road tax
imposed by this article with like effect as if said act were applicable only to the
motor carrier road tax imposed by this article and were set forth with respect thereto
in extenso in this article: Provided, That for purposes of the tax imposed by this article and notwithstanding sections
seventeen and seventeen-a, article ten of this chapter, the annual rate of interest
in effect at the time of assessment or when the payment of delinquent tax is made
shall be one percent per month, calculated for each month or part thereof from the
date prescribed for payment to the date the payment is made.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
Was this helpful?
Welcome to FindLaw's Cases & Codes
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.