This bill proposes the repeal of section 11-14C-5 of the Code of West Virginia, which pertains to the motor fuel excise tax. The primary aim of the legislation is to eliminate taxes on gasoline, thereby reducing the financial burden on consumers and potentially lowering fuel prices.

By repealing this section, the bill effectively removes the existing tax framework associated with gasoline sales in West Virginia. This legislative change is intended to promote economic relief for residents and encourage greater accessibility to fuel.