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WV Code § 11-14C-24 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14C. Motor Fuel Excise Tax|§11-14C-24. Duties of Supplier or Permissive Supplier as Trustee

(a) All tax payments due to this state that are received by a supplier or permissive supplier shall be held by the supplier or permissive supplier as trustee in trust for this state and the supplier or permissive supplier has a fiduciary duty to remit to the commissioner the amount of tax received. A supplier or permissive supplier is liable for the taxes paid to it.(b) A supplier or permissive supplier shall notify a licensed distributor, licensed exporter or licensed importer who received motor fuel from the supplier or permissive supplier during a reporting period of the number of invoiced gallons received. The supplier or permissive supplier shall give this notice after the end of each reporting period and before the licensee is required to remit the amount of tax due on the motor fuel.(c) A supplier or permissive supplier of motor fuel at a terminal shall notify the commissioner within the time period established by the commissioner of any licensed distributors, licensed exporters or licensed importers who did not pay the tax due when the supplier or permissive supplier filed its return. The notice shall be transmitted to the commissioner in the form required by the commissioner.(d) A supplier or permissive supplier who receives a payment of tax shall not apply the payment of tax to a debt that the person making the payment owes for motor fuel purchased from the supplier or permissive supplier.
WV Code § 11-14C-25 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14C. Motor Fuel Excise Tax|§11-14C-25. Returns and Discounts of Importers

(a) The monthly return of an importer shall contain the following information for the period covered by the return and any other information required by the commissioner:(1) The number of invoiced gallons of imported motor fuel acquired from a supplier or permissive supplier who collected the tax due this state on the motor fuel;(2) The number of invoiced gallons of imported motor fuel acquired from a person who did not collect the tax due this state on the motor fuel, listed by type of motor fuel, source state, person and terminal;(3) The number of invoiced gallons of imported motor fuel acquired from a bulk plant outside this state, listed by bulk plant name, address and type of motor fuel; and(4) The import confirmation number, as may be required under section thirty-five of this article, of each import that is reported under subdivision (2) or (3) of this subsection, as applicable, and was removed from a terminal or bulk plant.(b) An importer that imports by transport vehicle or another means of transfer outside the terminal transfer system motor fuel removed from a terminal located in another state in which: (1) The state from which the motor fuel is imported does not require the seller of the motor fuel to collect a motor fuel excise tax on the removal either at that state's rate or the rate of the destination state; and (2) the seller of the motor fuel is not a licensed supplier or permissive supplier, who timely files a return with the payment due, may deduct, from the amount of tax payable with the return, an administrative discount of one tenth of one percent of the amount of tax payable by the importer to this state not to exceed $5,000 per month.
WV Code § 11-14C-26 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14C. Motor Fuel Excise Tax|§11-14C-26. Informational Returns of Terminal Operators

(a) A terminal operator shall file with the commissioner a monthly information return showing the amount of motor fuel received and removed from the terminal during the month. The return is due by the last day of the month following the month covered by the return. The return shall contain the following information and any other information required by the commissioner:(1) The beginning and ending inventory which pertains to the applicable reporting month;(2) The number of gross and net gallons of motor fuel received in inventory at the terminal during the month and each position holder for the motor fuel;(3) The number of gross and net gallons of motor fuel removed from inventory at the terminal during the month and, for each removal, the position holder for the motor fuel and the destination state of the motor fuel; and(4) The number of gross and net gallons of motor fuel gained or lost at the terminal during the month.(b) The Tax Commissioner may accept the federal ExSTARS terminal operator report provided to the internal revenue service in lieu of the required state terminal operator report.
WV Code § 11-14C-27 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14C. Motor Fuel Excise Tax|§11-14C-27. Informational Returns of Motor Fuel Transporters

(a) A person who transports by marine vessel, railroad tank car, or transport vehicle, motor fuel that is imported into West Virginia or exported from West Virginia shall file a monthly information return with the commissioner that shows motor fuel received or delivered for import or export by the transporter during the month. This requirement does not apply to a distributor who is not required to be licensed as a motor fuel transporter.(b) The return required by this section is due by the last day of the month following the month covered by the return. The return shall contain the following information and any other information required by the commissioner: (1) The name, address and terminal control number of each person or terminal from whom the transporter received motor fuel outside West Virginia for delivery in West Virginia, the invoiced gallons of motor fuel received, the date the motor fuel was received, and the name and address of the purchaser of the motor fuel; and (2) The name, address and terminal control number of each person or terminal from whom the transporter received motor fuel in West Virginia for delivery outside West Virginia, the invoiced gallons of motor fuel delivered, the date the motor fuel was delivered, and the destination state of the motor fuel.
WV Code § 11-14C-28 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14C. Motor Fuel Excise Tax|§11-14C-28. Exports

(a) A person who exports motor fuel from West Virginia shall file a monthly return with the commissioner identifying the exports. The return is due by the last day of the month following the month covered by the return. The return shall serve as a claim for a refund for tax paid to this state on exported motor fuel.(b) The return shall contain the following information and any other information required by the commissioner:(1) The number of invoiced gallons of motor fuel exported during the month;(2) The destination state of the motor fuel exported during the month; and(3) A certification that the tax has been paid to the destination state of the motor fuel exported during the month.
WV Code § 11-14C-29 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14C. Motor Fuel Excise Tax|§11-14C-29. Identifying Information Required on Return

When a transaction with a person licensed under this article is required to be reported on a return, the return must state the licensee's name, address and, if available, license number and telephone number as stated on the lists compiled by the commissioner under section eighteen of this article.
WV Code § 11-14C-30 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14C. Motor Fuel Excise Tax|§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

(a) The commissioner is hereby authorized to refund from the funds collected under the provisions of this article any tax, interest, additions to tax or penalties which have been erroneously collected from any person.(b) Any supplier, distributor, producer, retail dealer, exporter or importer, while the owner of motor fuel in this state, that loses any invoiced gallons of motor fuel through fire, lightning, breakage, flood or other casualty, which gallons having been previously included in the tax by or for that person, may claim a refund of a sum equal to the amount of any and all taxes levied by section five of this article paid upon the invoiced gallons lost.(c) Any dealer as defined in 47-11C-2 of this code, and any bulk plant in this state that purchases or receives motor fuel in this state upon which the tax levied by section five of this article has been paid, is entitled to an annual refund of any and all taxes levied by section five of this article for invoiced gallons lost through evaporation: Provided, That only the owner of the bulk plant that is also the owner of the fuel in the bulk plant may claim this refund for invoiced gallons lost through evaporation. The refund is computed at the rate of tax levied per gallon under this article on all invoiced gallons of motor fuel actually lost due to evaporation, not exceeding one percent of the adjusted total accountable gallons, computed as determined by the Commissioner.(d) Every supplier, distributor or producer, retail dealer, exporter or importer is entitled to a refund of the rate of the tax levied by section five of this article from this state of the amount resulting from a change of rate decreasing the tax under the provisions of this article on motor fuel on hand and in inventory on the effective date of the rate change, which motor fuel has been included in any previous computation by which the tax levied by this article has been paid.
WV Code § 11-14C-32 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14C. Motor Fuel Excise Tax|§11-14C-32. Payment of Refund

Whenever it appears to the satisfaction of the commissioner that any person is entitled to a refund for taxes paid pursuant to section five of this article, the commissioner shall forthwith certify the amount of the refund.
WV Code § 11-14C-33 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14C. Motor Fuel Excise Tax|§11-14C-33. General Procedure and Administration; Crimes and Penalties

§11-14C-33. General procedure and administration; crimes and penalties.(a) Each and every provision of the "West Virginia Tax Procedure and Administration Act" set forth in article ten of this chapter applies to the taxes levied by this article, except as otherwise expressly provided in this article, with like effect as if that act were applicable only to the taxes levied by this article and were set forth in extenso in this article.(b) Each and every provision of the "West Virginia Tax Crimes and Penalties Act" set forth in article nine of this chapter applies to the taxes levied by this article with like effect as if that act were applicable only to the taxes levied by this article and were set forth in extenso in this article.(c) To the extent that any provision of this article is in conflict with either article nine or article ten of this chapter, the provision of this article shall control.
WV Code § 11-14C-35 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14C. Motor Fuel Excise Tax|§11-14C-35. Import Confirmation Number; Civil Penalty

(a) The commissioner may require an importer who acquires motor fuel for import from a person who is not a supplier or a permissive supplier to obtain an import confirmation number from the commissioner before importing the motor fuel. The importer shall write the import confirmation number on the shipping document issued for the motor fuel. If required by the commissioner, the importer shall obtain a separate import confirmation number for each delivery of motor fuel into West Virginia. (b) An importer who does not obtain an import confirmation number when required by this section is subject to the following civil penalty. (1) For the first violation, the amount is $5,000.(2) For each subsequent violation the amount is $10,000.(c) The civil penalty is payable by the person in whose name the transport vehicle is registered.(d) Civil penalties prescribed under this section are assessed, collected and paid in the same manner as the motor fuel excise tax imposed by this article.
WV Code § 11-14C-36 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14C. Motor Fuel Excise Tax|§11-14C-36. Improper Sale or Use of Untaxed Motor Fuel; Civil Penalty

(a) Any person who commits any of the following violations is subject to the civil penalty specified in subsection (b) of this section:(1) Sells or stores any dyed diesel fuel for use in a highway vehicle that is licensed or required to be licensed as such, unless that use is allowed under the authority of 26 U.S.C. §4082;(2) Willfully alters or attempts to alter the strength or composition of any dye or marker in any dyed diesel fuel;(3) Uses dyed diesel fuel in a highway vehicle unless that use is allowed under the authority of 26 U.S.C. §4082;(4) Acquires, sells or stores any motor fuel for use in a watercraft, aircraft, or highway vehicle that is licensed or required to be licensed unless the tax levied by section five of this article has been paid; or(5) Uses any motor fuel in a watercraft, aircraft, or highway vehicle that is licensed or required to be licensed unless the tax levied by section five of this article has been paid.(b) The amount of the civil penalty for the first two violations of this section in a calendar year, as described in subsection (a) of this section, is $10 per gallon of motor fuel based upon the maximum capacity of the motor fuel storage tank, container or storage tank of the highway vehicle, watercraft or aircraft in which the motor fuel is found or $1,000, whichever is greater: Provided, That for each subsequent violation in the same calendar year, the penalty is $15 per gallon based upon the maximum capacity of the motor fuel storage tank, container or storage tank of the highway vehicle, watercraft or aircraft in which the motor fuel is found or $2,000, whichever is greater. (c) Each violation is subject to a separate civil penalty.(d) Civil penalties prescribed under this section shall be assessed, collected and paid in the same manner as the motor fuel tax.
WV Code § 11-14C-37 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14C. Motor Fuel Excise Tax|§11-14C-37. Refusal to Allow Inspection or Taking of Fuel Sample; Civil Penalty

(a) Any person who refuses to allow an inspection authorized by section forty-five of this article or to allow the taking of a fuel sample authorized by said section is subject to a civil penalty of $5,000 for each refusal. If the refusal is for a sample to be taken from a vehicle, the person operating the vehicle and the owner of the vehicle are jointly and severally liable for payment of the civil penalty. If the refusal is for a sample to be taken from any other storage tank or container, the owner of the storage tank or container and the owner of the motor fuel in the storage tank or container, if different from the owner of the storage tank or container, are jointly and severally liable for payment of the civil penalty.(b) Civil penalties prescribed under this section shall be assessed, collected and paid in the same manner as the motor fuel tax.
WV Code § 11-14C-38 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14C. Motor Fuel Excise Tax|§11-14C-38. Engaging in Business Without a License; Civil Penalty

(a) Any person who engages in any business activity for which a license is required by this article without having first obtained and subsequently retained such a valid license is subject to the following civil penalty.(1) For the first violation the amount is $5,000.(2) For each subsequent violation the amount is $10,000.(b) Civil penalties prescribed under this section shall be assessed, collected and paid in the same manner as the motor fuel tax.
WV Code § 11-14C-39 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14C. Motor Fuel Excise Tax|§11-14C-39. Preventing a Person From Obtaining a License; Civil Penalty

(a) Any terminal operator, supplier, or position holder in a terminal who, by use of coercion, threat, intimidation or any other means of interference, intentionally prevents any person from applying for or obtaining a license issued under this article is subject to the following civil penalty. (1) For the first violation the amount is $5,000.(2) For each subsequent violation the amount is $10,000.(b) Civil penalties prescribed under this section shall be assessed, collected and paid in the same manner as the motor fuel tax.
WV Code § 11-14C-40 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14C. Motor Fuel Excise Tax|§11-14C-40. Filing a False Return; Failure to File Return; Civil Penalty

(a) Any person liable for a tax levied under this article who files a false return, report or document under the provisions of this article with the intent to evade the tax levied by section five of this article is subject to a civil penalty equal to the total amount of tax evaded, or not collected, by the filing of a return, report or document. The civil penalty is in addition to the amount of the tax evaded or not collected.(b) Any person liable for a tax levied under this article who fails to file, even if no tax is due, within thirty days after it is due any return required by this article is subject to a civil penalty of $50 for each month, or part thereof, the return is not filed. The civil penalty is in addition to the amount of tax not correctly returned. (c) Any person required to file a return under this article who fails to file within thirty days after it is due is subject to a civil penalty of $50 for each month, or part thereof, the return is not filed.(d) Civil penalties prescribed under this section shall be assessed, collected and paid in the same manner as the motor fuel tax.
WV Code § 11-14C-42 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14C. Motor Fuel Excise Tax|§11-14C-42. Unlawful Importing, Transportation, Delivery, Storage or Sale of Motor Fuel; Sale to Enforce Assessment

(a) Upon the discovery of any motor fuel illegally imported into, or illegally transported, delivered, stored or sold in, this state, the commissioner shall order the tank or other storage receptacle in which the motor fuel is located to be seized and locked or sealed until the tax, interest, penalties and additions levied under this article are assessed and paid. (b) If the assessment for the tax is not paid within thirty days, the commissioner is hereby authorized, in addition to the other remedies authorized in this article, to sell the motor fuel and use the proceeds of the sale to satisfy the assessment due, with any funds that exceed the assessment and costs of the sale being returned to the owner of the motor fuel: Provided, That the sale of seized property be conducted in accordance with the requirements established in article ten of this chapter.(c) All motor fuel and any property, tangible or intangible, which is found upon the person or in any vehicle which the person is using, including the vehicle itself, to aid the person in the transportation or sale of illegally transported, delivered, stored, sold, imported or acquired motor fuel, and any property found in the immediate vicinity of any place where the illegally transported, delivered, stored, sold, imported or acquired motor fuel is located, including motor vehicles, tanks, and other storage devices, used to aid in the illegal transportation or sale of motor fuel, is considered contraband and shall be forfeited to this state.
WV Code § 11-14C-43 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14C. Motor Fuel Excise Tax|§11-14C-43. Record-Keeping Requirements

(a) Each person required to be licensed under section ten of this article and each bulk user and retailer shall keep and maintain all records pertaining to motor fuel received, produced, manufactured, refined, compounded, used, sold or delivered, together with delivery tickets, invoices, bills of lading, and other pertinent records and papers as required by the commissioner for the reasonable administration of this article.(b) The records required by this section to be retained shall be kept and maintained for a period to include the commissioner's current calendar year and the previous three calendar years.
WV Code § 11-14C-44 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14C. Motor Fuel Excise Tax|§11-14C-44. Inspection of Records

(a) The commissioner may, during the usual business hours of the day, examine records, books, papers, storage tanks and any other equipment of any person required to maintain records for the purpose of ascertaining the quantity of motor fuel received, produced, manufactured, refilled, compounded, used, sold, shipped, or delivered, to verify the truth and accuracy of any statement, report or return or to ascertain whether or not the tax levied by this article has been paid.(b) If a person required to maintain records is open for business during hours which the commissioner may not consider usual business hours, the commissioner may examine the person's books and records during the person's normal business hours, which are those hours when the person is open for business at any of the person's places of business. If the person does not maintain the books and records on the premises, the commissioner may inspect the books and records where they are maintained, irrespective of the working hours at the location, as long as one of the person's places of business maintains hours at the time of day during which the commissioner asserts his or her inspection powers.(c) While performing inspections authorized by section forty-five of this article, the commissioner may also inspect the books and records kept to determine any motor fuel tax liability under this article.
WV Code § 11-14C-45 (2021)
2021 West Virginia Code|Chapter 11. Taxation|Article 14C. Motor Fuel Excise Tax|§11-14C-45. Authority to Inspect

(a) The commissioner, upon presenting appropriate credentials to the owner, operator, or agent in charge, is authorized to enter any place and to conduct inspections in accordance with this section. Inspections shall be performed in a reasonable manner and at times that are reasonable under the circumstances, taking into consideration the normal business hours of the place to be inspected.(b) Inspections may be conducted at any place where taxable motor fuel or motor fuel dyes or markers are, or may be, produced, altered, or stored, or at any site where evidence of production, alteration, or storage is discovered.(c) The commissioner may physically inspect, examine, and otherwise search any tank, reservoir, or other container that can or may be used for the production, storage, or transportation of motor fuel, motor fuel dyes or markers. Inspection may also be made of any equipment used for, or in connection with, the production, storage, or transportation of motor fuel, motor fuel dyes or markers, including equipment used for the dyeing or marking of motor fuel.(d) The commissioner may stop, inspect and issue citations to operators of motor vehicles for violations of this article at sites where motor fuel is, or may be, produced, stored, or loaded into or consumed by motor vehicles. The commissioner may enter into agreements with other agencies of this state to provide assistance in stopping and inspecting motor vehicles for violations of this article.(e) Inspections may occur at any terminal, motor fuel storage facility that is not a terminal, retail motor fuel facility, highway rest stop, and designated inspection site.(f) The commissioner may, on the premises or at a designated inspection site, take and remove samples of motor fuel in reasonable quantities as necessary to determine the composition of the motor fuel.(g) Nothing contained in this section is 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 when the motor vehicle is lawfully stopped for any other criminal violation of the laws of this state.