There is a newer version of the West Virginia Code
2012 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 14C. MOTOR FUEL EXCISE 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-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-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-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-34. Shipping documents; transportation of motor fuel by barge, watercraft, railroad tank car or transport truck; 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.
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