West Virginia Code
Article 14. Gasoline and Special Fuel Excise Tax
§11-14-17. No Dyed Fuel on Highways

No person may operate or maintain a motor vehicle on any public highway in this state with special dyed diesel fuel as the motor fuel contained in the fuel supply tank. This provision does not apply to: (a) Persons operating motor vehicles that have received fuel into their fuel tanks outside of this state in a jurisdiction that permits introduction of dyed taxable motor fuel of that color and type into the motor fuel tank of highway vehicles, and can show proof of such; or (b) uses of dyed fuel on the highway which are lawful under the Internal Revenue Code and regulations under that code, including state and local government vehicles and buses unless otherwise prohibited by this chapter.
Any person who violates this section is guilty of a misdemeanor and, upon conviction thereof, shall be fined $10 per gallon of fuel capacity of the fuel tanks or $1,000, whichever is greater, for the first two violations of this section in a calendar year, and a fine of $15 per gallon of fuel capacity of the fuel tanks or $2,000, whichever is greater, for each subsequent offense in the same calendar year.

Structure West Virginia Code

West Virginia Code

Chapter 11. Taxation

Article 14. Gasoline and Special Fuel Excise Tax

§11-14-1. Short Title; Arrangement of Sections or Portions of Article

§11-14-2. Definitions

§11-14-3. Imposition of Tax

§11-14-3a. Applicability of Rate Increase to Gasoline or Special Fuel on Hand or in Inventory

§11-14-4. Computation of Tax

§11-14-5. Exemptions From Tax

§11-14-5a. Exemption for Bulk Sales to Interstate Motor Carriers

§11-14-5b. Exemptions for Sales Made Through Special Devices

§11-14-6. Gasoline or Special Fuel Exported or in Interstate Commerce; Distributors or Producers May Pay Tax Shipments Into State

§11-14-7. Due Date of Reports; Reports Required; Records to Be Kept; Examination of Records; Subpoena Powers; Examination of Witnesses

§11-14-8. Tax Due

§11-14-10. Refund of Taxes Illegally Collected, etc.; Refund for Gallonage Exported or Lost Through Casualty or Evaporation; Change of Rate; Petition for Refund

§11-14-11. Refund of Tax Because of Certain Nonhighway Uses; Statute of Limitations and Effective Date

§11-14-11a. Refund of Tax on Gasoline or Special Fuel Paid by Any Municipality, County, County Board of Education, Volunteer Fire Department, Nonprofit Ambulance Service and Emergency Rescue Service

§11-14-12. Partial Refund of Tax on Tax-Paid Gallonage Consumed in Buses

§11-14-13. Surety Bonds Required; Release of Surety; New Bond

§11-14-14. Enforcement Powers

§11-14-15. Disposition of Tax Collected

§11-14-17. No Dyed Fuel on Highways

§11-14-17a. Spot Check Inspections

§11-14-18. Penalty for Refusal to Permit Inspection

§11-14-19. Penalty for Failure to File Required Return When No Tax Due

§11-14-25. Receivership or Insolvency Proceeding

§11-14-29. Severability

§11-14-30. General Procedure and Administration

§11-14-31. Repeal of Article