West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-41 - Railroad Diesel Locomotive Refundable Exemption from the Variable Rate Component of the Motor Fuel Excise Tax
Section 110-41-1 - General

Universal Citation: 110 WV Code of State Rules 110-41-1

Current through Register Vol. XLI, No. 38, September 20, 2024

1.1. Scope. -- This procedural rule sets forth the procedure the State Tax Department will use in administering W. Va. Code § 11-14C-9(d)(10), applicable to certain entities operating railroad diesel locomotives in West Virginia. The rule includes requirements to report the variable rate portion of the motor fuel tax, pay the tax, and apply for the refundable exemption within the aggregate cap of $4,300,000. This procedural rule also sets forth the prerequisites and requirements for requesting the credit under W. Va. Code § 11-15A-10a.

1.2. Authority. -- W. Va. Code § 11-10-5.

1.3. Filing Date. -- November 29, 2018.

1.4. Effective Date. - December 31, 2018.

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