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U.S. State Codes
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West-Virginia
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Chapter 11. Taxation
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Article 14C. Motor Fuel Excise Tax
Article 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 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