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-2 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
As used in this rule and unless the context clearly requires
				  a different meaning, the following terms have the meaning ascribed in this
				  section.
2.1. "Highway" means every
				way or place of whatever nature open to the use of the public as a matter of
				right for the purpose of vehicular travel, which is maintained by this State or
				any subdivision or unit of this State or the federal government or any agency
				of the federal government.
2.2.
				"Identification marker" means the decal issued under W. Va. Code '11-14A-7
				by the Department of Tax and Revenue or the Division of Motor Vehicles for
				display upon a particular motor carrier and authorizing a person to operate or
				cause to be operated a motor carrier upon any highway of the State of West
				Virginia.
2.3. "Motor carrier":
2.3.1. West Virginia intrastate IFTA
				nonregistrant carriers -For taxpayers which operate solely in the State of West
				Virginia and which have no interstate operations and which are not members of
				the International Fuel Tax Agreement, the term "motor carrier" means:
2.3.1.1. Any passenger vehicle which has
				seats for more than nine (9) passengers in addition to the driver, or
2.3.1.2. Any road tractor, or
2.3.1.3. Any tractor truck, or
2.3.1.4. Any truck having more than two (2)
				axles
2.3.1.5. which is operated or
				caused to be operated by any person on any highway in this State;
2.3.1.6. Pickup trucks and 5th wheel trailers
				- For taxpayers which operate solely in the State of West Virginia and which
				have no interstate operations and which are not members of the International
				Fuel Tax Agreement, fifth (5th) wheel trailers when towed by a pick-up truck
				with the bed of the truck intact are not motor carriers; however, if the bed is
				removed and a fifth (5th) wheel trailer is attached, the vehicle becomes a
				tractor truck as defined in Section 2.3.1.8 of this rule;
2.3.1.7. Road tractors - For taxpayers which
				operate solely in the State of West Virginia and which have no interstate
				operations and which are not members of the International Fuel Tax Agreement,
				the term "road tractor" means every motor carrier designed and used for drawing
				other vehicles and not so constructed as to carry any load thereon either
				independently or any part of the weight of a vehicle or load so drawn;
				and
2.3.1.8. Tractor trucks - For
				taxpayers which operate solely in the State of West Virginia and which have no
				interstate operations and which are not members of the International Fuel Tax
				Agreement, the term "tractor truck" means every motor carrier designed and used
				primarily for drawing other vehicles, and not so constructed as to carry a load
				other than a part of the weight of the vehicle and load so drawn; and
2.3.1.9. Trucks - For taxpayers which operate
				solely in the State of West Virginia and which have no interstate operations
				and which are not members of the International Fuel Tax Agreement, the term
				"truck" means every motor carrier designed, used or maintained primarily for
				the transportation of property and having more than two (2) axles;
				and