West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-14B - International Fuel Tax Agreement › Section 110-14B-5 - Exchange of Information

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. In
				order for the State of West Virginia, the Department of Tax and Revenue, the
				Division of Motor Vehicles and the West Virginia State Police to effectively
				implement the requirements of the Intermodal Surface Transportation Efficiency
				Act of 1991, the International Registration Plan, and the International Fuel
				Tax Agreement, it is necessary that there be a free exchange of certain
				information between the Department of Tax and Revenue, the Division of Motor
				Vehicles and the West Virginia State Police.
5.1.1. It may be necessary for the Department
				of Tax and Revenue to disclose to the Division of Motor Vehicles or the West
				Virginia State Police, or both, certain information relating to the
				registration and ownership of motor vehicles, and the tax reports filed by or
				for the owners or operators of those motor vehicles in order for the Division
				of Motor Vehicles and the State Police to carry out their duties and
				responsibilities under the Intermodal Surface Transportation Efficiency Act of
				1991, the International Registration Plan, and the International Fuel Tax
				Agreement.
5.1.2. Use of such
				information for the administration and enforcement of the Intermodal Surface
				Transportation Efficiency Act of 1991, the International Registration Plan, or
				the International Fuel Tax Agreement, for registration and enforcement purposes
				constitutes use thereof directly and solely related to tax administration, as
				required by W. Va. Code '11-14B-9(c).
5.1.3. Therefore, pursuant to the
				requirements of W. Va. Code '11-14B-9(c),
				the Department of Tax and Revenue and Tax Commissioner will, within the Tax
				Commissioner's discretion, disclose to the Division of Motor Vehicles of the
				West Virginia Department of Transportation or the West Virginia State Police or
				both, as appropriate:
5.1.3.1. Motor Carrier
				Road Tax returns and Motor Carrier Road Tax return information of any person
				filing a West Virginia Motor Carrier Road Tax return or paying the West
				Virginia Motor Carrier Road Tax, and
5.1.3.2. The motor fuel tax returns of other
				IFTA member states, which are filed with the State of West Virginia by any
				person:
5.1.3.2.a. Who is registered under the
				International Fuel Tax Agreement, and
5.1.3.2.b. Who files reports with the State
				of West Virginia pursuant to such registration, and
5.1.3.2.c. Who uses the highways of the State
				of West Virginia; and
5.1.3.3. Motor fuel tax return information of
				other IFTA member states filed with the State of West Virginia by any person:
5.1.3.3.a. Who is registered under the
				International Fuel Tax Agreement, and
5.1.3.3.b. Who files reports with the State
				of West Virginia pursuant to such registration, and
5.1.3.3.c. Who uses the highways of the State
				of West Virginia.
5.1.4. The Tax Commissioner may disclose to
				the Division of Motor Vehicles and the State Police only Motor Carrier Road Tax
				returns and Motor Carrier Road Tax return information, and motor fuel tax
				returns and return information, as aforesaid, for implementation,
				administration or enforcement of the Intermodal Surface Transportation
				Efficiency Act of 1991, the International Registration Plan, or the
				International Fuel Tax Agreement, only if the information is to be directly
				used for the purpose of tax administration.