When a transaction with a person licensed under this article is required to be reported on a return, the return must state the licensee's name, address and, if available, license number and telephone number as stated on the lists compiled by the commissioner under section eighteen of this article.
W. Va. Code § 11-14C-29
Identifying information required on return
Known as the West Virginia Motor Fuels Excise Tax Act
The act spans §§ 11-14C-1 to 11-14C-9a (50 sections).
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.