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 110-14-8 - Tax Due

8.1. The tax imposed by W. Va. Code '11-14-1 et seq. shall be paid by each taxpayer on or before the last day of each calendar month by check, bank draft, certified check or money order, payable to the Commissioner, for the amount of tax due, if any, for the preceding month: Provided, That pursuant to W. Va. Code '11-15-18(f), the due date of the tax is changed as indicted in the following Section 8.2.

8.2. To facilitate ease of administration and compliance by taxpayers, the Tax Commissioner requires distributors, importers and other persons liable for the sales and service tax imposed on sales of gasoline or special fuel and for the Gasoline and Special Fuel Excise Tax imposed by W. Va. Code '11-14-1 et seq., and this regulation to file a combined return and make a combined payment of the sales and service tax due and the excise tax due. In order to facilitate the use of a combined return and the making of a single payment, the due date for the gasoline and special fuel excise tax and its return is changed to the twenty-fifth (25th) day of each calendar month.