West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-14 - Avg. Wholesale Price Of Gasoline And Special Fuel For Computation Of Consumers Sales And Use Taxes
Section 110-14-11a - Refund of Tax Used by Volunteer Fire Departments, Nonprofit Ambulance Services and Emergency Rescue Services

11a.1. Upon certification by the County Commissioner to the 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 W. Va. Code '11-14-1 et seq. and this regulation and paid by such organization shall be refunded.

11a.2. Such 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, as provided in Section 11 of these regulations, from the distributor or producer or retail dealer, showing such purchases, together with evidence of payment thereof, which affidavit shall set forth the total amount of such gasoline or special fuel purchased and consumed by such user, and the Commissioner upon the receipt of such affidavit and such paid sales slips or invoices shall cause to be refunded such tax paid on gasoline or special fuel purchased and consumed as aforesaid.

11a.3. The right to receive any refund under the provisions of this Section shall not be assignable and any assignment thereof shall be 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 hereinbefore in this Section 11a set forth. The Commissioner shall cause a refund to be made under the authority of this Section 11a only when the application for such refund is filed with the Commissioner, upon forms prescribed by the Commissioner, no later than August 31st for purchases of fuel during the preceding fiscal year ending June 30th. 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. Such claim for refund shall also be subject to the provisions of W. Va. Code '11-10-14.