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2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 14C. MOTOR FUEL EXCISE TAX.
§11-14C-10. Persons required to be licensed.

PART 3. MOTOR FUEL LICENSING.
§11-14C-10. Persons required to be licensed.
(a) A person shall obtain the appropriate license or licenses issued by the commissioner before conducting the activities of:

(1) A supplier which includes a refiner;

(2) A permissive supplier;

(3) An importer;

(4) An exporter;

(5) A terminal operator;

(6) A blender;

(7) A motor fuel transporter; or

(8) A distributor.

(b) A person who is engaged in more than one activity for which a license is required shall have a separate license for each activity, except as otherwise determined by the commissioner.

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