reglab/housing_qa huggingface dataset:
WV Code § 11-14-12 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14. Gasoline and Special Fuel Excise Tax|§11-14-12. Partial Refund of Tax on Tax-Paid Gallonage Consumed in Buses

Any person regularly operating any vehicle under a certificate of public convenience and necessity or under a contract carrier permit for transportation of persons, when such person purchases tax-paid gasoline or tax-paid special fuel, as required by this article, in an amount of twenty-five gallons or more, and complies with all the requirements of section eleven, with the exception of off-highway use, may be refunded an amount equal to four and one-half cents per gallon under authority of this section: Provided, That said gallons of gasoline or special fuel shall have been consumed in the operation of urban and suburban bus lines, and the majority of passengers use the bus for traveling a distance not exceeding forty miles, measured one way, on the same day between their places of abode and their places of work, shopping areas or schools. There shall be presented to the commissioner a claim for refund accompanied by proof of such purchase and payment as required by section eleven of this article. The right to a refund under this section shall not be assignable, and any assignment so made shall be void. Such claim for refund shall also be subject to the provisions of section fourteen, article ten of this chapter.
WV Code § 11-14-13 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14. Gasoline and Special Fuel Excise Tax|§11-14-13. Surety Bonds Required; Release of Surety; New Bond

The commissioner may require a taxpayer to file a continuous surety bond in an amount to be fixed by the commissioner, except that the amount shall not be less than $1,000. Upon completion of the filing of such surety bond an annual notice of renewal, only, shall be required thereafter. The surety must be authorized to engage in business within this state. The bond shall be conditioned upon faithful compliance with the provisions of this article, including the filing of the returns and payment of all tax prescribed by this article. Such bond shall be approved by the commissioner as to sufficiency and by the Attorney General as to form, and shall indemnify the state against any loss arising from the failure of the taxpayer to pay any tax imposed by this article for any cause whatever.Any surety on a bond furnished hereunder shall be relieved, released and discharged from all liability accruing on such bond after the expiration of sixty days from the date the surety shall have lodged, by certified mail, with the commissioner a written request to be discharged. This shall not relieve, release or discharge the surety from liability already accrued, or which shall accrue before the expiration of the sixty-day period. Whenever any surety shall seek discharge as herein provided, it shall be the duty of the principal of such bond to supply the commissioner with another bond, or pledge of property equal in value to the original bond, such pledge to be in the form of a tax lien on the property pledged and said lien shall be duly perfected in the office of the clerk of the county court of the county wherein such property is situated and shall be submitted to the commissioner along with a certified appraisal statement as to the value of the property pledged prior to the expiration of the original bond.
WV Code § 11-14-14 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14. Gasoline and Special Fuel Excise Tax|§11-14-14. Enforcement Powers

(1) Any employee or agent of the commissioner so authorized by the commissioner shall have all the lawful powers delegated to members of the department of public safety to enforce the provisions of this article, when bonded as hereinafter provided in this section.(2) Each employee or agent so authorized by the commissioner shall execute a bond with security in the sum of $3,500, payable to the State of West Virginia, and conditioned for the faithful performance of his duties, as such, and such bond shall be approved as to form by the Attorney General, and the same shall be filed with the Secretary of State and preserved in his office.
WV Code § 11-14-15 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14. Gasoline and Special Fuel Excise Tax|§11-14-15. Disposition of Tax Collected

All tax collected under the provisions of this article shall be paid into the State Treasury and shall be used only for the purpose of construction, reconstruction, maintenance and repair of highways, matching of federal monies available for highway purposes and payment of the interest and sinking fund obligations on state bonds issued for highway purposes: Provided, that for fiscal year one thousand nine hundred eighty-nine-ninety, $25 million shall be used only for bridge repair and replacement and all amounts remaining shall next be used for payment of the interest and sinking fund obligations on state bonds issued for highway purposes: Provided, however, that any amounts remaining after funding these priorities shall next be used in matching any federal amounts available for expenditure on the Appalachian highway system in this state: Provided further, that any amounts remaining after funding these priorities shall be used for the maintenance, reconstruction and construction of state highways.Unless necessary for such bond requirements, five fourteenths of the tax collected under the provisions of this article shall be used for feeder and state local service highway purposes.
WV Code § 11-14-17 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14. Gasoline and Special Fuel Excise Tax|§11-14-17. No Dyed Fuel on Highways

No person may operate or maintain a motor vehicle on any public highway in this state with special dyed diesel fuel as the motor fuel contained in the fuel supply tank. This provision does not apply to: (a) Persons operating motor vehicles that have received fuel into their fuel tanks outside of this state in a jurisdiction that permits introduction of dyed taxable motor fuel of that color and type into the motor fuel tank of highway vehicles, and can show proof of such; or (b) uses of dyed fuel on the highway which are lawful under the Internal Revenue Code and regulations under that code, including state and local government vehicles and buses unless otherwise prohibited by this chapter.Any person who violates this section is guilty of a misdemeanor and, upon conviction thereof, shall be fined $10 per gallon of fuel capacity of the fuel tanks or $1,000, whichever is greater, for the first two violations of this section in a calendar year, and a fine of $15 per gallon of fuel capacity of the fuel tanks or $2,000, whichever is greater, for each subsequent offense in the same calendar year.
WV Code § 11-14-17a (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14. Gasoline and Special Fuel Excise Tax|§11-14-17a. Spot Check Inspections

(a) The Tax Commissioner or his or her appointees, may stop, inspect and issue citations to operators of motor vehicles for violations of this chapter at sites where fuel is, or may be, produced, stored, or loaded into or consumed by motor vehicles. These sites include, but are not limited to:(1) A terminal;(2) A fuel storage facility that is not a terminal, such as a bulk storage facility;(3) A retail fuel facility;(4) Highway rest stops; or(5) A designated inspection area, including any state highway inspection station, weigh station, agricultural inspection station, mobile station or other location designated by the Tax Commissioner.(b) Nothing contained in this section may be construed to prohibit the issuance of a citation for the violation of the provisions of this article on the open highway or other than the spot check areas where the violation of this article is discovered where the motor vehicle is lawfully stopped for any other criminal violation of the laws of this state.
WV Code § 11-14-18 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14. Gasoline and Special Fuel Excise Tax|§11-14-18. Penalty for Refusal to Permit Inspection

Any person who refuses to permit the inspection authorized by section seventeen-a of this article is guilty of a violation of the rules of the State Tax Division and shall pay a civil penalty of $5,000, in addition to any other penalty imposed in this code.
WV Code § 11-14-19 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14. Gasoline and Special Fuel Excise Tax|§11-14-19. Penalty for Failure to File Required Return When No Tax Due

In the case of any failure to make or file a return when no tax is due, as required by this article, on the date prescribed therefor, unless it be shown that such failure is due to reasonable cause and not due to willful neglect, there shall be collected a penalty of $25 for each month of such failure or fraction thereof.
WV Code § 11-14-25 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14. Gasoline and Special Fuel Excise Tax|§11-14-25. Receivership or Insolvency Proceeding

In the event that a business of a person subject to the tax imposed by this article shall be operated in connection with a receivership or insolvency proceeding, the court under whose direction such business is operated or was caused to be operated shall, by entry of a proper order in the cause, make provisions for the regular payment of such taxes as the same become due.
WV Code § 11-14-29 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14. Gasoline and Special Fuel Excise Tax|§11-14-29. Severability

If any provision of this article or the application thereof to any person or circumstance is held unconstitutional or invalid, such unconstitutionality or invalidity shall not affect, impair or invalidate other provisions or applications of the article, and to this end the provisions of this article are declared to be severable.
WV Code § 11-14-30 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14. Gasoline and Special Fuel Excise Tax|§11-14-30. General Procedure and Administration

Each and every provision of the "West Virginia Tax Procedure and Administration Act" set forth in article ten of this chapter shall apply to the gasoline and special fuel excise tax imposed by this article fourteen with like effect as if said act were applicable only to such gasoline and special fuel excise tax imposed by this article fourteen and were set forth with respect thereto in extenso in this article fourteen.
WV Code § 11-14-31 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14. Gasoline and Special Fuel Excise Tax|§11-14-31. Repeal of Article

Each and every provision of this article is repealed for all tax periods beginning on and after January 1, 2004: Provided, That tax liabilities arising for taxable periods ending before January 1, 2004, are determined, paid, administered, assessed and collected as if the tax imposed by this article had not been repealed, and the rights and duties of the taxpayer and the State of West Virginia are fully and completely preserved.
WV Code § 11-14A-1 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14A. Motor Carrier Road Tax|§11-14A-1. Short Title; Arrangement of Sections or Portions of Article

This article shall be known and may be cited as the "Motor Carrier Road Tax Act." No inference, implication or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular section or portion of this article.
WV Code § 11-14A-3 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14A. Motor Carrier Road Tax|§11-14A-3. Imposition of Tax; Amount; Tax in Addition to All Other Taxes

Every person who operates or causes to be operated on any highway in this state any motor carrier shall pay a road tax on each motor carrier equivalent to the amount of tax per gallon of gasoline or special fuel imposed by article fourteen of this chapter, calculated on each gallon of gasoline or special fuel used as fuel in each motor carrier's operations in this state: Provided, That effective January 1, 2004, the tax imposed by this section shall be equal to the amount of the flat rate of tax per gallon of motor fuel imposed by article fourteen-c of this chapter and calculated on each gallon of motor fuel used as fuel in each motor carrier's operations in this state. The tax imposed by this article is in addition to all other taxes of whatever character imposed upon any person by any other provisions of law.
WV Code § 11-14A-4 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14A. Motor Carrier Road Tax|§11-14A-4. Computation of Tax

Computation of the tax is based upon the amount of gallons of motor fuel used in the operation of any motor carrier within this state and shall be calculated by dividing the total number of taxable miles traveled in this state during the reporting period by the average fuel consumption factor calculated for that same reporting period.
WV Code § 11-14A-6 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14A. Motor Carrier Road Tax|§11-14A-6. Payment of Tax

The tax hereby imposed by this article shall be paid by each taxpayer annually to the Tax Commissioner on or before the last day of January of each calendar year, and calculated upon the amount of motor fuel used as fuel in the operation of each motor carrier operated or caused to be operated by the taxpayer during the year ending with the last day of the preceding month: Provided, That each person subject to the provisions of article fourteen-b of this chapter shall pay quarterly to the Tax Commissioner on or before the last day of January, April, July and October of each calendar year, the correct amount of motor fuel use taxes imposed by each state on motor carriers using the highways of those states during the quarter ending with the last day of the preceding month, the taxes to be calculated in accordance with the instructions provided by those respective states.
WV Code § 11-14A-8 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14A. Motor Carrier Road Tax|§11-14A-8. Exemptions

Nothing in this article shall apply to any motor carrier operated or caused to be operated by or on behalf of any department, board, bureau, commission or other agency of the federal government or of this or any other state or any political subdivision thereof, nor shall the provisions of this article apply to any school bus operated or caused to be operated by or on behalf of this state or any political subdivision thereof or any private or privately operated school or schools.
WV Code § 11-14A-9 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14A. Motor Carrier Road Tax|§11-14A-9. Credits Against Tax

Every taxpayer subject to the road tax imposed in this article is entitled to a credit on the tax equivalent to the amount of tax per gallon of gasoline or special fuel imposed by article fourteen of this chapter on all gasoline or special fuel purchased by the taxpayer for fuel in each motor carrier which it operates or causes to be operated within this state, and upon which gasoline or special fuel the tax imposed by the laws of this state has been paid: Provided, That the credit is not allowed for any gasoline or special fuel taxes for which any taxpayer has applied or received a refund of gasoline or special fuel tax under article fourteen of this chapter: Provided, however, That effective January 1, 2004, every taxpayer subject to said road tax is entitled to a credit against the tax equivalent to the amount of the flat rate of tax per gallon of motor fuel imposed by article fourteen-c of this chapter on all motor fuel purchased by the taxpayer and used as motor fuel in motor carriers which it operates or causes to be operated within this state, and upon which the motor fuel tax imposed by the laws of this state has been paid: Provided further, That no credit is allowed for any motor fuel taxes for which the taxpayer has applied or received a refund of motor fuel tax under article fourteen-c of this chapter. Evidence of the payment of the tax in the form as required by the commissioner shall be furnished by the taxpayer claiming the credit allowed in this section. When the amount of the credit provided for in this section exceeds the amount of the tax for which the taxpayer is liable in the same quarter, the excess, if less than $20, shall be used as a credit on the tax for which the taxpayer would be otherwise liable for any of the eight succeeding quarters: And provided further, That if the taxpayer has ceased to do business in this state under either this article or article fourteen-b of this chapter, the amount of the credit shall be refunded in accordance with section eleven of this article: And provided further, That if the amount of the credit provided in this section exceeds by $20 or more the amount of the tax for which the taxpayer is liable in the same quarter, the entire amount, upon the written request by the taxpayer, shall be allowed as a credit on the tax for which the taxpayer would otherwise be liable for any of the succeeding eight quarters: And provided further, That any credit not used within the eight succeeding quarters after the credit is established shall be forfeited.
WV Code § 11-14A-11 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14A. Motor Carrier Road Tax|§11-14A-11. Refunds Authorized; Claim for Refund and Procedure Thereon; Surety Bonds and Cash Bonds

The commissioner is hereby authorized to refund from the funds collected under the provisions of this article and article fourteen of this chapter, the amount of the credit accrued for gallons of motor fuel purchased in this state but consumed outside of this state, if the taxpayer by duly filed claim requests the commissioner to issue a refund and if the commissioner is satisfied that the taxpayer is entitled to the refund and that the taxpayer has not applied for a refund of the tax imposed by article fourteen of this chapter: Provided, That effective January 1, 2004, the refunds authorized in this section shall be made from the funds collected under the provisions of this article and from the flat rate of tax imposed under section five, article fourteen-c of this chapter: Provided, however, That unless the taxpayer has ceased doing business in this state under either this article or article fourteen-b of this chapter, any amount less than $20 may not be refunded but shall be used as a credit in accordance with the provisions of section nine of this article: Provided further, That the commissioner shall not approve a claim for refund when the claim for a refund is filed after thirteen months from the close of the quarter in which the tax was paid or the credit, as provided in section nine of this article, was allowed: And provided further, That effective April 1, 2004, the commissioner shall not approve a claim for refund when the claim for refund is filed after eight quarters from the close of the quarter in which the tax was paid or the credit, as provided in section nine of this article, was allowed: And provided further, That any refund or credit due a taxpayer subject to article fourteen-b of this chapter shall be withheld if the taxpayer is delinquent on any fuel taxes due any other state: And provided further, That the credit or refund shall in no case be allowed to reduce the amount of tax to be paid by a taxpayer below the amount due as tax on gasoline or special fuel used as fuel in this state as provided by article fourteen of this chapter: And provided further, That effective January 1, 2004, the credit or refund shall in no case be allowed to reduce the amount of tax to be paid by a taxpayer below the amount due as tax on motor fuel used in this state as provided by article fourteen-c of this chapter. The right to receive any refund under the provisions of this article is not assignable and any attempt at assignment thereof is void and of no effect. The claim for refund or credit shall also be subject to the provisions of section fourteen, article ten of this chapter.
WV Code § 11-14A-12 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14A. Motor Carrier Road Tax|§11-14A-12. Enforcement Powers

(a) Any employee or agent of the Tax Commissioner or any employee or agent of the commissioner of the West Virginia department of highways or any employee or agent of the West Virginia Public Service Commission so authorized by the Tax Commissioner or the commissioner of the West Virginia department of highways or the West Virginia Public Service Commission shall have all the lawful powers delegated to members of the department of public safety to enforce the provisions of this article, when bonded as hereinafter provided in this section.(b) Any such employee or agent so authorized by either the Tax Commissioner or by the commissioner of the West Virginia department of highways or by the West Virginia Public Service Commission shall execute a bond with security in the sum of $3,500, payable to the State of West Virginia, conditioned for the faithful performance of his duties, as such, and such bond shall be approved as to form by the Attorney General, and the same shall be filed with the Secretary of State and preserved in his office.(c) The provisions of this bill shall apply notwithstanding section five, article ten of this chapter.
WV Code § 11-14A-13 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14A. Motor Carrier Road Tax|§11-14A-13. Disposition of Tax Collected

All tax collected under the provisions of this article shall be paid into the State Treasury and shall be used only for the purpose of construction, reconstruction, maintenance and repair of highways, and payment of the interest and sinking fund obligations on state bonds issued for highway purposes: Provided, That the taxes collected under the provisions of this article but for the purposes of article fourteen-b of this chapter shall be disposed of in accordance with the provisions of section eleven, article fourteen-b of this chapter.Unless necessary for the bond requirements, five fourteenths of the tax collected under the provisions of this article shall be used for feeder and state local service highway purposes.
WV Code § 11-14A-16 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14A. Motor Carrier Road Tax|§11-14A-16. Civil Penalty for Failure to File Required Return When No Tax Due

In the case of any failure to make or file a return when no tax is due, as required by this article, on the date prescribed therefor, unless it can be shown that the failure is due to reasonable cause and not due to willful neglect, there shall be collected a civil penalty of $50 or ten percent of the net tax due, whichever is greater, for each month of the failure or fraction thereof. The civil penalty prescribed under this section shall be assessed, collected and paid in the same manner as the motor carrier road tax.
WV Code § 11-14A-26 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14A. Motor Carrier Road Tax|§11-14A-26. Severability

If any provision of this article or the application thereof to any person or circumstance is held unconstitutional or invalid, such unconstitutionality or invalidity shall not affect, impair or invalidate other provisions or applications of the article, and to this end the provisions of this article are declared to be severable.