West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-14C - Motor Fuel Excise Tax
Section 110-14C-1 - General
Universal Citation: 110 WV Code of State Rules 110-14C-1
Current through Register Vol. XLI, No. 38, September 20, 2024
1.1. Scope. -This interpretive rule explains and clarifies the Motor Fuel Excise Tax, set forth in W.Va. Code §§ 11-14C-1et seq., 11-15-18b and 11-15A-13a. The rule sets forth the method to calculate the variable component of the Motor Fuel Excise Tax for conventional and alternative motor fuels. This rule addresses licensure and bonding requirements, reports and payment of the tax, floorstock reporting, and refunds.
1.2. Authority. - W. Va. Code § 11-10-5.
1.3. Filing Date. - August 25, 2015
1.4. Effective Date. - October 1, 2015
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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