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Home » US Law » 2022 West Virginia Code » Chapter 11. Taxation » Article 14A. Motor Carrier Road Tax » §11-14A-3a. Leased Motor Carriers, Household Goods Carriers, and Independent Contractors

(a) Motor carriers.

(1) Motor carriers leased for less than thirty days. — A lessor of motor carriers who is regularly engaged in the business of leasing or renting motor carriers with or without drivers to licensees or other lessees for a period of less than thirty days is primarily liable for payment of the taxes and fees imposed by this article unless: