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§11-14C-1. Short Title; Nature of Tax - §11-14C-1. Short title; nature of tax. (a) This article shall...
§11-14C-2. Definitions - §11-14C-2. Definitions. As used in this article and unless the...
§11-14C-3. Rules; Forms - The commissioner may promulgate rules in accordance with article three,...
§11-14C-4. Exchange of Information; Criminal Penalty for Unauthorized Disclosure - (a) The commissioner may enter into written agreements with duly...
§11-14C-5. Taxes Levied; Rate - (a) There is hereby levied on all motor fuel an...
§11-14C-6. Point of Imposition of Motor Fuels Tax - (a) The tax levied pursuant to section five of this...
§11-14C-6a. Point of Imposition of Motor Fuels Tax on Alternative Fuel - (a) The tax levied pursuant to section five of this...
§11-14C-7. Tax on Unaccounted-for Motor Fuel Losses; Liability - (a) There is hereby annually levied a tax at the...
§11-14C-8. Backup Tax; Liability - (a) The tax levied pursuant to section five of this...
§11-14C-9. Exemptions From Tax; Claiming Refunds of Tax - (a) Per se exemptions from flat rate component of tax....
§11-14C-9a. Additional Exemptions From Tax - (a) Additional per se exemptions from flat rate component of...
§11-14C-10. Persons Required to Be Licensed - §11-14C-10. Persons required to be licensed. (a) A person shall...
§11-14C-11. License Application Procedure - (a) To obtain a license under this article, an applicant...
§11-14C-12. Permissive Supplier Requirements on Out-of-State Removals - (a) A person may elect to obtain a permissive supplier...
§11-14C-13. Bond Requirements - (a) Along with an application for a license required by...
§11-14C-14. Grounds for Denial of License - (a) The commissioner may refuse to issue a license under...
§11-14C-15. Issuance of License - Upon approval of an application, the commissioner shall issue to...
§11-14C-16. Notice of Discontinuance, Sale or Transfer of Business - (a) A licensee who discontinues the business for which was...
§11-14C-17. License Cancellation - (a) The commissioner may cancel the license of any person...
§11-14C-18. Records and Lists of License Applicants and Licensees - (a) The commissioner shall maintain a record of: (1) All...
§11-14C-19. When Tax Return and Payment Are Due - §11-14C-19. When tax return and payment are due. (a) The...
§11-14C-20. Remittance of Tax to Supplier or Permissive Supplier - (a) Each licensed distributor and licensed importer shall remit to...
§11-14C-21. Notice of Cancellation or Reissuance of Licenses; Effect of Notice - (a) If the commissioner cancels the license of a distributor...
§11-14C-22. Information Required on Return Filed by Supplier or Permissive Supplier - The return of each supplier and permissive supplier shall list...
§11-14C-23. Deductions and Discounts Allowed a Supplier and a Permissive Supplier When Filing a Return - (a) The supplier or permissive supplier may deduct from the...
§11-14C-24. Duties of Supplier or Permissive Supplier as Trustee - (a) All tax payments due to this state that are...
§11-14C-25. Returns and Discounts of Importers - (a) The monthly return of an importer shall contain the...
§11-14C-26. Informational Returns of Terminal Operators - (a) A terminal operator shall file with the commissioner a...
§11-14C-27. Informational Returns of Motor Fuel Transporters - (a) A person who transports by marine vessel, railroad tank...
§11-14C-28. Exports - (a) A person who exports motor fuel from West Virginia...
§11-14C-29. Identifying Information Required on Return - When a transaction with a person licensed under this article...
§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 - (a) The commissioner is hereby authorized to refund from the...
§11-14C-31. Claiming Refunds - (a) Any person seeking a refund pursuant to §11-14C-9(c) or...
§11-14C-32. Payment of Refund - Whenever it appears to the satisfaction of the commissioner that...
§11-14C-33. General Procedure and Administration; Crimes and Penalties - §11-14C-33. General procedure and administration; crimes and penalties. (a) Each...
§11-14C-34. Shipping Documents; Transportation of Motor Fuel; Civil Penalty - (a) A person shall not transport motor fuel loaded at...
§11-14C-35. Import Confirmation Number; Civil Penalty - (a) The commissioner may require an importer who acquires motor...
§11-14C-36. Improper Sale or Use of Untaxed Motor Fuel; Civil Penalty - (a) Any person who commits any of the following violations...
§11-14C-37. Refusal to Allow Inspection or Taking of Fuel Sample; Civil Penalty - (a) Any person who refuses to allow an inspection authorized...
§11-14C-38. Engaging in Business Without a License; Civil Penalty - (a) Any person who engages in any business activity for...
§11-14C-39. Preventing a Person From Obtaining a License; Civil Penalty - (a) Any terminal operator, supplier, or position holder in a...
§11-14C-40. Filing a False Return; Failure to File Return; Civil Penalty - (a) Any person liable for a tax levied under this...
§11-14C-41. Willful Commission of Prohibited Acts; Criminal Penalties - (a) Any person who willfully commits any of the following...
§11-14C-42. Unlawful Importing, Transportation, Delivery, Storage or Sale of Motor Fuel; Sale to Enforce Assessment - (a) Upon the discovery of any motor fuel illegally imported...
§11-14C-43. Record-Keeping Requirements - (a) Each person required to be licensed under section ten...
§11-14C-44. Inspection of Records - (a) The commissioner may, during the usual business hours of...
§11-14C-45. Authority to Inspect - (a) The commissioner, upon presenting appropriate credentials to the owner,...
§11-14C-46. Marking Requirements for Dyed Diesel Fuel Storage Facilities - (a) A person who is a retailer of dyed diesel...
§11-14C-47. Disposition of Tax Collected; Dedicated Receipts; Reports - (a) There is hereby created and established in the State...
§11-14C-48. Motor Fuel Excise Tax Shortfall State Road Fund Support Payment - There is hereby created in the State Treasury a special...