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 110-41-4 - Reporting, payment, and application for refund: due dates, requirements, and limitations

Universal Citation: 110 WV Code of State Rules 110-41-4

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

4.1. The exemption is exclusively a refundable exemption for motor fuel used or consumed in railroad diesel locomotives. Therefore, the West Virginia Motor Carrier Quarterly Report, MFT-USE, the WV fuel use tax return, will be used in reporting the use, making the payment and claiming the refund.

4.1.a. MFT-USE is found on the Tax Department web site at http://tax.wv.gov/Documents/TaxForms/2013/mftuse.quarterly.pdf

4.1.b. The report must be filed and payment must be made electronically.

4.1.b.1. To file and pay electronically go to https://mytaxes.wvtax.gov/_/.

4.1.b.2. Information on filing electronically is found on the Tax Department web site at https://tax.wv.gov/Business/ElectronicFiling/Pages/BusinessElectronicFiling.aspx.

4.2. W. Va. Code § 11-14C-31(c)(3) requires the petition for refund under W. Va. Code § 11-14C-9(d)(10) to be filed on or before the last day of January, April, July, and October for purchases of motor fuel during the immediately preceding calendar quarter.

4.2.a. This means that the report, payment and request for refund as reported on MFT-USE must be filed on or before the date indicated below for the corresponding period:

For Periods	Filing Due Date
January 1 - March 31	April 30
April 1 - June 30	July 31
July 1 - September 30	October 31
October 1 - December 31	January 31

4.2.b. Because the refund amount is capped, and because the refund must be proportionately distributed if refunds are claimed in excess of $4,300,000 per calendar year, the following rules apply to each quarterly report:

4.2.b.1. THERE WILL BE NO EXTENSION OF TIME TO REPORT, PAY, OR FILE A CLAIM FOR REFUND;

4.2.b.2. NO REPORT OR CLAIM FOR REFUND CAN BE AMENDED AFTER IT IS FILED;

4.2.b.3. The restrictions in this section will be enforced even in years where the aggregate amount of refund claimed is equal to or less than $4,300,000.

4.2.b.4. MFT-USE must be complete, signed and electronically sent to the West Virginia State Tax Department on or before the filing due date set forth above. The electronic funds transfer must be submitted on the same day as the report is filed.

4.2.c. The refundable exemption from the variable rate component is effective January 1, 2018, for motor fuel consumed in the operation of a locomotive on or after January 1, 2018. Therefore, the first report, payment and application for the refundable exemption will be due on or before April 30, 2018, for the motor fuel used or consumed in railroad diesel locomotives in the first quarter of 2018.

4.3. When the total amount of refundable exemption claimed by all qualified taxpayers in a calendar year exceeds $4,300,000, then the Tax Commissioner will determine the proportional amount of the aggregate $4,300,000 refund to distribute amongst the qualified taxpayers as set forth in this rule.

4.4. The variable rate of the motor fuel tax, as published in the State Register and in the Administrative Notice or Notices issued by the Tax Commissioner for the relevant calendar year, shall be used to calculate the distribution of the refundable exemption.

4.5. The Tax Commissioner may request further information in writing, including by email. The taxpayer has thirty days from receipt of the request to provide the information.

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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