Upon approval of an application, the commissioner shall issue to the applicant the appropriate license or licenses for each place of business of the applicant. Each licensee shall display the license issued under this article in a conspicuous place at each of the licensee's places of business. A license is not transferable and remains in effect until surrendered or canceled.
Structure West Virginia Code
Article 14C. Motor Fuel Excise Tax
§11-14C-1. Short Title; Nature of Tax
§11-14C-4. Exchange of Information; Criminal Penalty for Unauthorized Disclosure
§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-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-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-29. Identifying Information Required on Return
§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-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