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Motor Fuel Excise Tax. | Midpage
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West Virginia Code
Chapter 11
14C
Motor Fuel Excise Tax.
11-14C-1
Short title; nature of 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-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-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-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-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-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-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.