West Virginia Code
Article 14C. Motor Fuel Excise Tax
§11-14C-14. Grounds for Denial of License

(a) The commissioner may refuse to issue a license under this article if the applicant or any principal of the applicant that is a business entity has:
(1) Had a license or registration issued under prior law or this article canceled by the commissioner for cause;
(2) Had a motor fuel license or registration issued by another state canceled for cause;
(3) Had a federal certificate of registry issued under section 4101 of the Internal Revenue Code, or a similar federal authorization, revoked;
(4) Been convicted of any offense involving fraud or misrepresentation; or
(5) Been convicted of any other offense that indicates that the applicant may not comply with this article if issued a license.

Structure West Virginia Code

West Virginia Code

Chapter 11. Taxation

Article 14C. Motor Fuel Excise Tax

§11-14C-1. Short Title; Nature of Tax

§11-14C-2. Definitions

§11-14C-3. Rules; Forms

§11-14C-4. Exchange of Information; Criminal Penalty for Unauthorized Disclosure

§11-14C-5. Taxes Levied; Rate

§11-14C-6. Point of Imposition of Motor Fuels Tax

§11-14C-6a. Point of Imposition of Motor Fuels Tax on Alternative Fuel

§11-14C-7. Tax on Unaccounted-for Motor Fuel Losses; Liability

§11-14C-8. Backup Tax; Liability

§11-14C-9. Exemptions From Tax; Claiming Refunds of Tax

§11-14C-9a. Additional Exemptions From Tax

§11-14C-10. Persons Required to Be Licensed

§11-14C-11. License Application Procedure

§11-14C-12. Permissive Supplier Requirements on Out-of-State Removals

§11-14C-13. Bond Requirements

§11-14C-14. Grounds for Denial of License

§11-14C-15. Issuance of License

§11-14C-16. Notice of Discontinuance, Sale or Transfer of Business

§11-14C-17. License Cancellation

§11-14C-18. Records and Lists of License Applicants and Licensees

§11-14C-19. When Tax Return and Payment Are Due

§11-14C-20. Remittance of Tax to Supplier or Permissive Supplier

§11-14C-21. Notice of Cancellation or Reissuance of Licenses; Effect of Notice

§11-14C-22. Information Required on Return Filed by Supplier or Permissive Supplier

§11-14C-23. Deductions and Discounts Allowed a Supplier and a Permissive Supplier When Filing a Return

§11-14C-24. Duties of Supplier or Permissive Supplier as Trustee

§11-14C-25. Returns and Discounts of Importers

§11-14C-26. Informational Returns of Terminal Operators

§11-14C-27. Informational Returns of Motor Fuel Transporters

§11-14C-28. Exports

§11-14C-29. Identifying Information Required on Return

§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

§11-14C-31. Claiming Refunds

§11-14C-32. Payment of Refund

§11-14C-33. General Procedure and Administration; Crimes and Penalties

§11-14C-34. Shipping Documents; Transportation of Motor Fuel; Civil Penalty

§11-14C-35. Import Confirmation Number; Civil Penalty

§11-14C-36. Improper Sale or Use of Untaxed Motor Fuel; Civil Penalty

§11-14C-37. Refusal to Allow Inspection or Taking of Fuel Sample; Civil Penalty

§11-14C-38. Engaging in Business Without a License; Civil Penalty

§11-14C-39. Preventing a Person From Obtaining a License; Civil Penalty

§11-14C-40. Filing a False Return; Failure to File Return; Civil Penalty

§11-14C-41. Willful Commission of Prohibited Acts; Criminal Penalties

§11-14C-42. Unlawful Importing, Transportation, Delivery, Storage or Sale of Motor Fuel; Sale to Enforce Assessment

§11-14C-43. Record-Keeping Requirements

§11-14C-44. Inspection of Records

§11-14C-45. Authority to Inspect

§11-14C-46. Marking Requirements for Dyed Diesel Fuel Storage Facilities

§11-14C-47. Disposition of Tax Collected; Dedicated Receipts; Reports

§11-14C-48. Motor Fuel Excise Tax Shortfall State Road Fund Support Payment