http://pec.lib.wvu.edu/record/P100171961State of West Virginia gasoline tax and motor carrier road tax : Chapter Eleven, articles Fourteen and Fourteen A, of the Code of West Virginia, 1931, as last amended through the 1961 Extra Session of the Legislature.Pamphlet. "Reprinted from Michie's West Virginia Code of 1961."Motor vehicles--Taxation--West Virginia.Gasoline--Taxation--West Virginia.14256