reglab/statecodes huggingface dataset:
2023 West Virginia Code › Chapter 11. Taxation › Article 13MM. West Virginia Property Tax Adjustment Act › §11-13MM-1. Findings and Purpose

(a) This article shall be known and cited as the West Virginia Property Tax Adjustment Act.
(b) The Legislature finds that the encouragement of economic growth and development in this state is in the public interest and promotes the general welfare of the people of this state. In order to encourage capital investment in business and industry in this state and thereby increase economic development, there is hereby provided certain tax credits against the taxes imposed under 11-21-1
et seq
. of this code, or against the tax imposed under 11-24-1
et seq
. of this code based upon the amount of property tax timely paid on certain property subject to ad valorem property taxation.
2023 West Virginia Code › Chapter 11. Taxation › Article 13MM. West Virginia Property Tax Adjustment Act › §11-13MM-4. Disabled Veteran Real Property Tax Credit

(a) Credit allowed. Disabled veterans may receive a tax credit against the tax imposed under 11-21-1
et seq
. of this code in the amount of West Virginia ad valorem property tax timely paid on his or her homestead during the personal income taxable year.
(b) Amount of credit. Any homeowner meeting the definition of a disabled veteran under this article, shall be allowed a refundable credit against the taxes imposed by 11-21-1
et seq
. of this code equal to the amount of West Virginia ad valorem real property taxes timely paid a county sheriff on a homestead which is used or occupied exclusively for residential purposes, as those terms are defined in 11-6B-2, during the personal income taxable year:
Provided
, That in no case shall any credit be allowed under this article for any untimely real property tax paid, or any payment of delinquent real property tax, or payment of "back tax" real property taxes.
(c) Application of credit against personal income tax. The amount of credit allowed under this section shall be taken against the personal income tax liability, imposed by article 11-21-1
et seq
. of this code, of the eligible taxpayer.
(d) Refundable portion of annual credit allowance. If annual tax credit allowed under this article exceeds the amount of personal income tax subject to offset under this article in any taxable year, the eligible taxpayer may claim, for that taxable year, the excess amount as a refundable tax credit.
(e) Termination of tax credit. Any tax credit approved in accordance with the provisions of this section shall terminate immediately when any of the following events occur:
(1) The death of the owner of the property for which the tax credit was authorized;
(2) The sale of the property for which the tax credit was approved; or
(3) A determination by the assessor that the property for which the tax credit was approved no longer qualifies for the tax credit in accordance with the provisions of this section.
(f) Forms and instructions. The Tax Commissioner shall prescribe and supply all necessary instructions and forms for administration of this section.
2023 West Virginia Code › Chapter 11. Taxation › Article 13MM. West Virginia Property Tax Adjustment Act › §11-13MM-6. Rulemaking

The Tax Commissioner may promulgate such interpretive, legislative, and procedural rules as the commissioner deems to be useful or necessary to carry out the purpose of 11-13MM-1
et seq
. of this code and to implement the intent of the Legislature. All rules shall be promulgated in accordance with the provisions of 29A-3-1
et seq
. of this code.
2023 West Virginia Code › Chapter 11. Taxation › Article 13MM. West Virginia Property Tax Adjustment Act › §11-13MM-7. Annual Reports

The Tax Commissioner shall make an annual report, as soon as possible after the close of each tax year, of the actions taken by the West Virginia Tax Division with respect to the tax credits authorized pursuant to this article. This report shall be filed with the Joint Committee on Government and Finance. The report shall include at a minimum the amount of the credit claimed in the preceding tax year in each of the categories set forth in this article. Information set forth in the report shall be subject to the confidentiality restrictions of 11-10-1
et seq
. of this code, and shall be redated and otherwise formatted and presented so as to preserve the confidentiality of taxpayers and tax information.
2023 West Virginia Code › Chapter 11. Taxation › Article 13MM. West Virginia Property Tax Adjustment Act › §11-13MM-8. Tax Administration and Procedures

(a) Each and every provision of the "West Virginia Tax Procedure and Administration Act" set forth in 11-10-1
et seq
. of this code applies to the tax credits allowed under 11-13MM-1
et seq
. of this code, except as otherwise expressly provided in this article, with like effect as if that act were applicable only to the tax credit allowed by 11-13MM-1
et seq
. of this code 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 11-9-1
et seq
. of this code applies to the tax credit allowed by 11-13MM-1
et seq
. of this code with like effect as if that act were applicable only to the tax credit 11-13MM-1
et seq
. of this code and were set forth in extenso in this article.
2023 West Virginia Code › Chapter 11. Taxation › Article 13MM. West Virginia Property Tax Adjustment Act › §11-13MM-9. Severability

(a) If any provision of 11-13MM-1
et seq
. of this code, or the application thereof, is for any reason adjudged by any court of competent jurisdiction to be invalid, the judgment may not affect, impair, or invalidate the remainder of 11-13MM-1
et seq
. of this code, but shall be confined in its operation to the provision thereof directly involved in the controversy in which the judgment shall have been rendered, and the applicability of the provision to other persons or circumstances may not be affected thereby.
(b) If any provision of 11-13MM-1
et seq
. of this code, or the application thereof, is made invalid or inapplicable by reason of the repeal or any other invalidation of any statute therein addressed or referred to, such invalidation or inapplicability may not affect, impair, or invalidate the remainder of 11-13MM-1
et seq
. of this code, but shall be confined in its operation to the provision thereof directly involved with, pertaining to, addressing, or referring to the statute, and the application of the provision with regard to other statutes or in other instances not affected by any such repealed or invalid statute may not be abrogated or diminished in any way.
2023 West Virginia Code › Chapter 11. Taxation › Article 13MM. West Virginia Property Tax Adjustment Act › §11-13MM-10. Effective Date

This article shall be effective for personal income taxable years beginning on or after January 1, 2024, and for corporation net income tax taxable years beginning on or after January 1, 2024. Subject to the restrictions, limitations and requirements set forth in this article,
ad valorem
property tax timely paid in the personal income tax taxable year, or the corporation net income tax taxable year, as applicable, beginning on or after January 1, 2024, may qualify for the tax credits specified in this article, even where such tax, that is due and owed in calendar year 2024 only, is actually timely paid prior to January 1, 2024.
2023 West Virginia Code › Chapter 11. Taxation › Article 14. Gasoline and Special Fuel Excise Tax › §11-14-1. Short Title; Arrangement of Sections or Portions of Article

This article shall be known and may be cited as the "Gasoline and Special Fuel Excise 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.
2023 West Virginia Code › Chapter 11. Taxation › Article 14. Gasoline and Special Fuel Excise Tax › §11-14-3. Imposition of Tax

There is hereby levied an excise tax of fifteen and one-half cents per gallon on all gasoline or special fuel, which tax shall be computed in accordance with the appropriate measure of tax as prescribed in this article: Provided, That beginning May 1, 1993, the tax levied by this article is twenty and one-half cents per gallon: Provided, however, That on and after August 1, 2007, the tax levied by this article is fifteen and one-half cents per gallon.
2023 West Virginia Code › Chapter 11. Taxation › Article 14. Gasoline and Special Fuel Excise Tax › §11-14-3a. Applicability of Rate Increase to Gasoline or Special Fuel on Hand or in Inventory

It is hereby declared to be the intent of the Legislature that one rate of excise tax shall be applicable to all quantities of gasoline or special fuel in this state on and after the effective date of any increase in the rate of such tax. Any gasoline or special fuel on hand or in inventory on the effective date of any rate increase is hereby deemed to have been purchased or received on such date.
Every distributor, retail dealer or importer subject to the tax imposed under this article, who, on the effective date of any rate increase, has on hand or in inventory any gasoline or special fuel upon which tax or any portion thereof has been previously accrued or paid, shall, within thirty days after such effective date, take a physical inventory and file a report thereof with the commissioner, in the form prescribed by him and shall pay to the commissioner at the time of filing such report any additional tax due under an increased rate.
2023 West Virginia Code › Chapter 11. Taxation › Article 14. Gasoline and Special Fuel Excise Tax › §11-14-4. Computation of Tax

(a) Measure of tax.
(1) A distributor or producer shall use as the measure of tax all actual metered gallons of gasoline and all actual metered gallons of special fuel withdrawn from storage within this state
for use, or for the sale for use, as fuel in an internal combustion engine, or that is sold, transferred or delivered to its company operated retail storage or any other retail station or user wherein the storage is for use or for the sale for use as fuel in an internal combustion engine.
(2) A retail dealer, or importer, or user shall use as the measure of tax all actual metered gallons of gasoline and all actual metered gallons of special fuel, not previously included in the measure of tax, received into such person's storage within this state wherein the storage is for use or for the sale for use as gasoline or special fuel in an internal combustion engine, or is used by him as fuel in an internal combustion engine.
(3) A person who is not a distributor or producer, retail dealer, importer, or user shall use as the measure of tax all actual metered gallons of gasoline or special fuel subject to tax under this article and not previously included in the measure of tax by him or any other person.
(b) Exemptions. -- There may be subtracted from the measure of tax determined under subsection (a) of this section, to the extent included in the measure:
(1) The actual metered gallons of gasoline and special fuel that are exempt under section five of this article from the tax imposed by this article; and
(2) The actual metered gallons of gasoline and special fuel sold by a distributor or producer that are exempt under sections five-a and five-b of this article from the tax imposed by this article.
(c) This article shall not be construed to require the inclusion in the measure of tax of any gasoline or special fuel previously included in the measure of tax upon which the tax has been previously paid.
(d) The tax imposed by this article shall be in addition to all other taxes of whatever character imposed by any other provisions of law.
2023 West Virginia Code › Chapter 11. Taxation › Article 14. Gasoline and Special Fuel Excise Tax › §11-14-6. Gasoline or Special Fuel Exported or in Interstate Commerce; Distributors or Producers May Pay Tax Shipments Into State

This article shall not be construed to require the inclusion in the computation of tax of a distributor or producer, retail dealer, or importer, of any gasoline or special fuel when the same is exported by a person from this state to another state or nation or territories or possessions thereof, nor to require the inclusion in the computation of tax of any gasoline or special fuel shipped in interstate commerce while the same is in transportation; but the gallonage of gasoline or special fuel shipped from another state shall be included in the computation of tax as required by this article after the same shall have been divested of its interstate character: Provided, That distributors making shipments of gasoline or special fuel into this state may, as a matter of convenience to purchasers located in this state, assume and pay the tax imposed by this article when written permission so to do is first obtained from the commissioner.
2023 West Virginia Code › Chapter 11. Taxation › Article 14. Gasoline and Special Fuel Excise Tax › §11-14-10. Refund of Taxes Illegally Collected, etc.; Refund for Gallonage Exported or Lost Through Casualty or Evaporation; Change of Rate; Petition for Refund

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 or illegally collected from any person.
If any distributor or producer, retail dealer or importer, while he shall be the owner thereof, loses any gallons of gasoline or special fuel through fire, lightning, breakage, flood or other casualty, which gallons have been previously included in the tax by or for such person, he shall be refunded a sum equal to the amount of the tax paid upon such gallons so lost.
Any distributor or producer, retail dealer or importer or other person who purchases or receives gasoline or special fuel in this state upon which the tax imposed by this article has been paid, and who subsequently exports the same from this state (except in a supply tank), shall be entitled to a refund for the amount of tax paid.
Any dealer as defined in section two, article eleven-c, chapter forty-seven of the code, who purchases or receives gasoline or special fuel in this state upon which the tax imposed by this article has been paid, shall be entitled to an annual refund for gallons lost through evaporation. Such refund shall be computed at the rate of tax imposed per gallon under this article on all gallons of gasoline or special fuel actually lost due to evaporation, not exceeding one half of one percent of the adjusted total accountable gallons, computed as determined by the commissioner.
Every distributor or producer, retail dealer or importer shall be entitled to a refund from this state of the amount resulting from a change of rate decreasing the tax under the provisions of this article on gasoline and special fuel on hand and in inventory on the effective date of such rate change, which gasoline and special fuel shall have been included in any previous computation by which the tax imposed by this article has been paid by him
No refund shall be made under this section unless a written petition therefor sets forth the circumstances upon which said refund is claimed. A claim for refund shall be subject to the provisions of section fourteen, article ten, chapter eleven of the code. The petition shall be in such form and with such supporting records as required by the commissioner and shall be made under the penalty of perjury. Petitions for refunds other than for evaporation loss shall be filed with the commissioner within three years from the end of the month in which the tax was erroneously or illegally paid or the gallons were exported or lost by casualty, or in which a change of rate took effect, as provided in this section. Petitions for refund for evaporation loss shall be filed within three years from the end of the year in which such evaporation occurred, but no such refund shall be allowed for any period prior to the year one thousand nine hundred seventy-eight.
2023 West Virginia Code › Chapter 11. Taxation › Article 14. Gasoline and Special Fuel Excise Tax › §11-14-11a. Refund of Tax on Gasoline or Special Fuel Paid by Any Municipality, County, County Board of Education, Volunteer Fire Department, Nonprofit Ambulance Service and Emergency Rescue Service

(a) Upon application by a municipality, county or county board of education, or upon application and certification by the county commission to the State Tax Commissioner that an organization in the county is a bona fide volunteer fire department, nonprofit ambulance service or emergency rescue service, the tax imposed by this article and paid by any municipality, unit of county government or any such organization shall be refunded.
(b) The tax shall be refunded upon presentation to the commissioner of an affidavit accompanied by the original or top copy sales slips or invoices, or certified copies thereof, from the distributor or producer or retail dealer, showing the purchases, together with evidence of payment thereof, which affidavit shall set forth the total amount of the gasoline or special fuel purchased and consumed by the user and the commissioner upon the receipt of the affidavit and the paid sales slips or invoices shall cause to be refunded the tax paid on gasoline or special fuel purchased and consumed as provided in this section.
(c) The right to receive any refund under the provisions of this section is not assignable and any assignment thereof is void and of no effect, nor shall any payment be made to any person other than the original person entitled thereto using gasoline or special fuel as set forth in this section. The commissioner shall cause a refund to be made under the authority of this section only when the application for the refund is filed with the commissioner, upon forms prescribed by the commissioner, no later than the thirty-first day of August for purchases of fuel made during the preceding fiscal year ending June 30. Any claim for a refund not timely filed shall not be construed to be or constitute a moral obligation of the State of West Virginia for payment. The claim for refund is also subject to the provisions of section fourteen, article ten of this chapter: Provided, That the refund established in this section for counties and municipalities shall only apply to those purchases of gasoline and special fuels made after June 30, 1995.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 West Virginia Code › Chapter 11. Taxation › Article 14A. Motor Carrier Road Tax › §11-14A-27. 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 motor carrier road tax imposed by this article with like effect as if said act were applicable only to the motor carrier road tax imposed by this article and were set forth with respect thereto in extenso in this article: Provided, That for purposes of the tax imposed by this article and notwithstanding sections seventeen and seventeen-a, article ten of this chapter, the annual rate of interest in effect at the time of assessment or when the payment of delinquent tax is made shall be one percent per month, calculated for each month or part thereof from the date prescribed for payment to the date the payment is made.
2023 West Virginia Code › Chapter 11. Taxation › Article 14B. Interstate Fuel Tax Agreement › §11-14B-1. Purpose

This article is enacted to conform laws of this state relating to registration of motor carriers and reporting and payment of motor fuel use taxes with requirements of the "Intermodal Surface Transportation and Efficiency Act of 1991", Public Law 102-240. More specifically:
(1) Section 4005 of said act requires establishment of a single state registration system for motor carriers. Under this system, a motor carrier is required to register annually only with one state. Single state registration is considered to satisfy the registration requirements of all other states.
(2) Section 4008 of said act mandates state participation in the international registration plan and adoption of the international fuel tax agreement by providing that after September 30, 1996:
(A) No state, other than a state participating in the international registration plan, may establish, maintain or enforce any motor carrier registration law, regulation or agreement which limits the operation of any motor carrier within its borders which is not registered under the laws of the state if the motor carrier is registered under the laws of any other state participating in the international registration plan;
(B) No state may establish, maintain or enforce any law or regulation which has fuel use tax reporting requirements including tax reporting forms which are not in conformity with the international fuel tax agreement; and
(C) No state may establish, maintain or enforce any law or regulation which provides for the payment of a fuel use tax unless the law or regulation is in conformity with the international fuel tax agreement with respect to collection of tax by a single base jurisdiction and proportional sharing of fuel use taxes charged among the states in which a motor carrier is operated.
2023 West Virginia Code › Chapter 11. Taxation › Article 14B. Interstate Fuel Tax Agreement › §11-14B-2. Definitions

For purposes of this article:
(a) "Base jurisdiction" means the member jurisdiction where a motor carrier is based for vehicle registration purposes and:
(1) Where the operational control and operational records of the licensee's motor carriers are maintained or can be made available; and
(2) Where some travel is accrued by motor carriers within the fleet.
(b) "Fuel use tax" means a tax imposed on or measured by the consumption of fuel in a motor carrier.
(c) "International fuel tax agreement" means the international agreement for the collection and distribution of fuel use taxes paid by motor carriers, developed under the auspices of the national Governors' association: Provided, That this term includes amendments to the international fuel tax agreement.
(d) "International registration plan" means the interstate agreement for the apportionment of vehicle registration fees paid by motor carriers developed by the American association of motor vehicle administrators.
(e) "Licensee" means a person who holds an uncanceled license issued by a base jurisdiction in accordance with the international fuel tax agreement.
(f) "Motor carrier":
(1) As used with respect to the international registration plan, has the meaning the term "apportionable vehicle" has under that plan; and
(2) As used with respect to the international fuel tax agreement, has the meaning the term "qualified motor vehicle" has under that agreement.
(g) "Motor fuel" means motor fuel as defined in article fourteen-c of this chapter.
(h) "Motor fuel use taxes imposed by this state" means the aggregate amount of taxes, expressed in cents per gallon, imposed by this state, under articles fourteen-a and fifteen-a of this chapter, on motor fuel consumed in this state by a motor carrier.
(i) "State" means any of the forty-eight contiguous states and the District of Columbia, and any other jurisdiction which imposes a motor fuel use tax and is a member of the international fuel tax agreement.
2023 West Virginia Code › Chapter 11. Taxation › Article 14B. Interstate Fuel Tax Agreement › §11-14B-3. Registration of Motor Carriers

(a) To facilitate adoption of the single point registration system in this state, the powers, duties and responsibilities of the Tax Commissioner under section seven, article fourteen-a of this chapter, are transferred to the commissioner of the Division of Motor Vehicles effective with the registration year that begins July 1, 1995: Provided, That no identification marker or trip permit is required under section seven, article fourteen-a of this chapter of a motor carrier based in another state which is a member of the international fuel tax agreement.
(b) Beginning with the registration year specified in subsection (a) of this section, the Commissioner of Motor Vehicles shall furnish the Tax Commissioner with motor carrier registration information and information pertaining to the trip permit registration program for use by the Tax Commissioner in collecting motor fuel taxes.
(c) Also beginning with the registration year specified in subsection (a) of this section, the Tax Commissioner shall furnish the Commissioner of Motor Vehicles with the taxpayer identity information for any motor carrier which fails to file required returns or report for, or to pay, the motor fuel use taxes imposed by this state. This information may give the Commissioner of Motor Vehicles sufficient cause to revoke or refuse to renew the identification marker previously issued under section seven, article fourteen-a of this chapter.
(d) Information exchanged pursuant to this section shall be used solely for tax administration and motor carrier registration purposes and treated as confidential information for all other purposes as provided in article ten of this chapter.
2023 West Virginia Code › Chapter 11. Taxation › Article 14B. Interstate Fuel Tax Agreement › §11-14B-4. Cooperative Agreements Between States Authorized

(a) The Tax Commissioner may enter into cooperative reciprocal international fuel tax agreements on behalf of the State of West Virginia with the appropriate authorities of another state or group of states for administration of the motor fuel use taxes imposed by this state.
(b) The Tax Commissioner may enter into any ancillary or related agreements on behalf of this state with the appropriate officials of one or more other states, or the federal government which the tax commissioner considers appropriate and necessary to fully implement any international fuel tax agreement entered into under subsection (a) of this section.