West Virginia § 7-27-32 - 7-27-32. Payment of county transportation use tax.
Full text of West Virginia West Virginia Code § 7-27-32 — 7-27-32. Payment of county transportation use tax., with citation guidance and answers to common questions.
§ 7-27-32. 7-27-32. Payment of county transportation use tax.
A county transportation use tax imposed pursuant to this article shall be paid to the Tax Commissioner by the user of tangible personal property or custom software or the results of a taxable service in the county that imposes the county transportation use tax, unless the county's use tax is collected by a retailer located outside the county that is a retailer engaging in business in the county as defined in this article, or the retailer is an out-of-state retailer who is required to collect West Virginia state and local use taxes.
Source: official West Virginia text · Last verified 2026-08-27
Frequently Asked Questions About West Virginia § 7-27-32
What does West Virginia Code § 7-27-32 cover?
Section 7-27-32 ("7-27-32. Payment of county transportation use tax.") is part of the West Virginia Code, the codified statutory law of West Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite West Virginia § 7-27-32?
A common citation format is "West Virginia Code § 7-27-32" (West Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of West Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the West Virginia official source linked on this page or consult a licensed West Virginia attorney.
How does West Virginia § 7-27-32 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in West Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in West Virginia.