(a) The Tax Commissioner or his or her appointees, may stop, inspect and issue citations to operators of motor vehicles for violations of this chapter at sites where fuel is, or may be, produced, stored, or loaded into or consumed by motor vehicles. These sites include, but are not limited to:
(1) A terminal;
(2) A fuel storage facility that is not a terminal, such as a bulk storage facility;
(3) A retail fuel facility;
(4) Highway rest stops; or
(5) A designated inspection area, including any state highway inspection station, weigh station, agricultural inspection station, mobile station or other location designated by the Tax Commissioner.
(b) Nothing contained in this section may be construed to prohibit the issuance of a citation for the violation of the provisions of this article on the open highway or other than the spot check areas where the violation of this article is discovered where the motor vehicle is lawfully stopped for any other criminal violation of the laws of this state.
Structure West Virginia Code
Article 14. Gasoline and Special Fuel Excise Tax
§11-14-1. Short Title; Arrangement of Sections or Portions of Article
§11-14-3a. Applicability of Rate Increase to Gasoline or Special Fuel on Hand or in Inventory
§11-14-5a. Exemption for Bulk Sales to Interstate Motor Carriers
§11-14-5b. Exemptions for Sales Made Through Special Devices
§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
§11-14-15. 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