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 110-41-2 - Definitions

Universal Citation: 110 WV Code of State Rules 110-41-2

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

2.1. Unless the context in which a term is used clearly requires a different meaning, the definitions contained in W. Va. Code § 11-14C-1 et seq. apply to this rule.

2.2. "Taxpayer," for the purposes of this rule, means the operator, owner or entity operating one or more railroad diesel locomotives which operate in whole or in part in West Virginia.

2.3. "Qualified taxpayer," for purposes of this rule, means a taxpayer who has properly and timely filed its quarterly report and payment electronically on WV/MFT-USE. The qualified taxpayer must have a current business registration certificate issued by the West Virginia State Tax Department.

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