Article

Motor Fuel Excise Tax

W. Va. Code § 11-14C-1— Short title; nature of tax
W. Va. Code § 11-14C-2— Definitions
W. Va. Code § 11-14C-3— Rules; forms
W. Va. Code § 11-14C-4— Exchange of information; criminal penalty for unauthorized disclosure
W. Va. Code § 11-14C-5— Taxes levied; rate
W. Va. Code § 11-14C-6— Point of imposition of motor fuels tax
W. Va. Code § 11-14C-6a— Point of imposition of motor fuels tax on alternative fuel
W. Va. Code § 11-14C-7— Tax on unaccounted-for motor fuel losses; liability
W. Va. Code § 11-14C-8— Backup tax; liability
W. Va. Code § 11-14C-9— Exemptions from tax; claiming refunds of tax
W. Va. Code § 11-14C-9a— Additional exemptions from tax
W. Va. Code § 11-14C-10— Persons required to be licensed
W. Va. Code § 11-14C-11— License application procedure
W. Va. Code § 11-14C-12— Permissive supplier requirements on out-of-state removals
W. Va. Code § 11-14C-13— Bond requirements
W. Va. Code § 11-14C-14— Grounds for denial of license
W. Va. Code § 11-14C-15— Issuance of license
W. Va. Code § 11-14C-16— Notice of discontinuance, sale or transfer of business
W. Va. Code § 11-14C-17— License cancellation
W. Va. Code § 11-14C-18— Records and lists of license applicants and licensees
W. Va. Code § 11-14C-19— When tax return and payment are due
W. Va. Code § 11-14C-20— Remittance of tax to supplier or permissive supplier
W. Va. Code § 11-14C-21— Notice of cancellation or reissuance of licenses; effect of notice
W. Va. Code § 11-14C-22— Information required on return filed by supplier or permissive supplier
W. Va. Code § 11-14C-23— Deductions and discounts allowed a supplier and a permissive supplier when filing a return
W. Va. Code § 11-14C-24— Duties of supplier or permissive supplier as trustee
W. Va. Code § 11-14C-25— Returns and discounts of importers
W. Va. Code § 11-14C-26— Informational returns of terminal operators
W. Va. Code § 11-14C-27— Informational returns of motor fuel transporters
W. Va. Code § 11-14C-28— Exports
W. Va. Code § 11-14C-29— Identifying information required on return
W. Va. Code § 11-14C-30— Refund of taxes erroneously collected, etc.; refund for gallonage exported or lost through casualty or evaporation; change of rate; petition for refund
W. Va. Code § 11-14C-31— Claiming refunds
W. Va. Code § 11-14C-32— Payment of refund
W. Va. Code § 11-14C-33— General procedure and administration; crimes and penalties
W. Va. Code § 11-14C-34— Shipping documents; transportation of motor fuel; civil penalty
W. Va. Code § 11-14C-35— Import confirmation number; civil penalty
W. Va. Code § 11-14C-36— Improper sale or use of untaxed motor fuel; civil penalty
W. Va. Code § 11-14C-37— Refusal to allow inspection or taking of fuel sample; civil penalty
W. Va. Code § 11-14C-38— Engaging in business without a license; civil penalty
W. Va. Code § 11-14C-39— Preventing a person from obtaining a license; civil penalty
W. Va. Code § 11-14C-40— Filing a false return; failure to file return; civil penalty
W. Va. Code § 11-14C-41— Willful commission of prohibited acts; criminal penalties
W. Va. Code § 11-14C-42— Unlawful importing, transportation, delivery, storage or sale of motor fuel; sale to enforce assessment
W. Va. Code § 11-14C-43— Record-keeping requirements
W. Va. Code § 11-14C-44— Inspection of records
W. Va. Code § 11-14C-45— Authority to inspect
W. Va. Code § 11-14C-46— Marking requirements for dyed diesel fuel storage facilities
W. Va. Code § 11-14C-47— Disposition of tax collected; dedicated receipts; reports
W. Va. Code § 11-14C-48— Motor Fuel Excise Tax Shortfall State Road Fund support payment