West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-06D - Alternative-Fuel Motor Vehicle Tax Credit
Section 110-6D-2 - Definitions

Universal Citation: 110 WV Code of State Rules 110-6D-2

Current through Register Vol. XLI, No. 38, September 20, 2024

For purposes of this rule, the following terms shall have the meaning ascribed to them in this rule, unless the context in which used clearly requires a different meaning.

2.1. Flex-Fuel means fuel mixtures that contain eighty-five percent or more by volume, when combined with gasoline or other fuels, of the following:

2.1.1. Methanol;

2.1.2. Ethanol; or

2.1.3. Other alcohols;

2.2. "Placed into service" means the date:

2.2.1. A qualified alternative-fuel motor vehicle refueling infrastructure is ready and available to store and dispense alternative fuels into fuel tanks of motor vehicles; or

2.2.2. A qualified alternative-fuel vehicle home refueling infrastructure is ready and available to:
2.2.2.a. Store and dispense alternative fuels into fuel tanks of motor vehicles; or

2.2.2.b. Provide electricity to plug-in hybrid electric vehicles or electric vehicles.

Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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