(a) A person who is a retailer of dyed diesel fuel or who stores dyed diesel fuel for use by that person or another person shall mark each visible storage tank and each dispensing device with the phrase "Dyed Diesel Fuel, Nontaxable Use Only, Penalty for Taxable Use," or a similar phrase that clearly indicates that the diesel fuel is not to be used to operate a highway vehicle.
(b) The marking requirements of this section shall not apply to a storage facility that contains fuel used only in a heating, crop-drying, or manufacturing process, and is installed in a manner that makes use of the fuel for any other purpose improbable.
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