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 110-14-12 - Partial Refund of Tax on Tax-Paid Gallonage Consumed in Buses
Universal Citation: 110 WV Code of State Rules 110-14-12
Current through Register Vol. XLI, No. 38, September 20, 2024
12.1. 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 (1) purchases tax-paid gasoline or tax-paid special fuel, as required by W. Va. Code '11-14-1 et seq., in an amount of twenty-five (25) gallons or more and (2) complies with all the requirements of Section 11 of these regulations, with the exception of off-highway use, may be refunded an amount equal to six cents ($.06) per gallon under authority of this Section 12.
12.1.1.
In order to qualify for such refund, said gallons of gasoline or special fuel
must 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 (40) 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 11 of these regulations. The right
to a refund under this Section 12 shall not be assignable, and any assignment
so made shall be void. Such claim for refund shall also be subject to the
provisions of W. Va. Code '11-10-14.
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