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-3 - Motor Fuel Excise Tax
Universal Citation: 110 WV Code of State Rules 110-14C-3
Current through Register Vol. XLI, No. 38, September 20, 2024
3.1. The motor fuel excise tax is composed of a flat rate of $.205 per invoiced gallon plus the variable component.
3.1.a. The
variable component of the motor fuel excise tax is determined by multiplying
the average wholesale price by 5.0 percent (5%).
3.1.b. The average wholesale price is
determined using the formula set forth in §
110-14C-4.
3.2. The Tax Commissioner determines the gasoline gallon equivalent for alternative fuel used as motor fuel.
3.2.a. The gasoline gallon equivalent is
published in the State Register and as an Administrative Notice on the Tax
Department's website.
3.2.b. The
Tax Commissioner has discretion to redetermine the gasoline gallon equivalent
of alternative fuels. Any future redetermination will be published in the State
Register and as an Administrative Notice 30 days prior to January
1st
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
