Current through Register Vol. XLI, No. 38, September 20, 2024
5.1. In
order for the State of West Virginia, the Department of Tax and Revenue, the
Division of Motor Vehicles and the West Virginia State Police to effectively
implement the requirements of the Intermodal Surface Transportation Efficiency
Act of 1991, the International Registration Plan, and the International Fuel
Tax Agreement, it is necessary that there be a free exchange of certain
information between the Department of Tax and Revenue, the Division of Motor
Vehicles and the West Virginia State Police.
5.1.1. It may be necessary for the Department
of Tax and Revenue to disclose to the Division of Motor Vehicles or the West
Virginia State Police, or both, certain information relating to the
registration and ownership of motor vehicles, and the tax reports filed by or
for the owners or operators of those motor vehicles in order for the Division
of Motor Vehicles and the State Police to carry out their duties and
responsibilities under the Intermodal Surface Transportation Efficiency Act of
1991, the International Registration Plan, and the International Fuel Tax
Agreement.
5.1.2. Use of such
information for the administration and enforcement of the Intermodal Surface
Transportation Efficiency Act of 1991, the International Registration Plan, or
the International Fuel Tax Agreement, for registration and enforcement purposes
constitutes use thereof directly and solely related to tax administration, as
required by W. Va. Code '11-14B-9(c).
5.1.3. Therefore, pursuant to the
requirements of W. Va. Code '11-14B-9(c),
the Department of Tax and Revenue and Tax Commissioner will, within the Tax
Commissioner's discretion, disclose to the Division of Motor Vehicles of the
West Virginia Department of Transportation or the West Virginia State Police or
both, as appropriate:
5.1.3.1. Motor Carrier
Road Tax returns and Motor Carrier Road Tax return information of any person
filing a West Virginia Motor Carrier Road Tax return or paying the West
Virginia Motor Carrier Road Tax, and
5.1.3.2. The motor fuel tax returns of other
IFTA member states, which are filed with the State of West Virginia by any
person:
5.1.3.2.a. Who is registered under the
International Fuel Tax Agreement, and
5.1.3.2.b. Who files reports with the State
of West Virginia pursuant to such registration, and
5.1.3.2.c. Who uses the highways of the State
of West Virginia; and
5.1.3.3. Motor fuel tax return information of
other IFTA member states filed with the State of West Virginia by any person:
5.1.3.3.a. Who is registered under the
International Fuel Tax Agreement, and
5.1.3.3.b. Who files reports with the State
of West Virginia pursuant to such registration, and
5.1.3.3.c. Who uses the highways of the State
of West Virginia.
5.1.4. The Tax Commissioner may disclose to
the Division of Motor Vehicles and the State Police only Motor Carrier Road Tax
returns and Motor Carrier Road Tax return information, and motor fuel tax
returns and return information, as aforesaid, for implementation,
administration or enforcement of the Intermodal Surface Transportation
Efficiency Act of 1991, the International Registration Plan, or the
International Fuel Tax Agreement, only if the information is to be directly
used for the purpose of tax administration.
5.2. This information disclosure section
applies only to information filed directly by or for the taxpayer, filer or
registrant with the Tax Commissioner. No information derived from the Internal
Revenue Service, from the federal government or from any federal agency or
subdivision will be disclosed.
5.3.
Disclosure of tax returns or tax information pursuant to this rule is within
the sole discretion of the Tax Commissioner, and the Tax Commissioner may
refuse disclosure of any return or return information.
5.4. The Tax Commissioner may disclose tax
returns and tax information to states which are not members of the
International Fuel Tax Agreement or to any department, division, agency, office
or other subdivision thereof only in accordance with the requirements of W. Va.
Code ''11-10-5d and 11-14B-9 and other applicable provisions of West Virginia
law.
