W. Va. Code R. § 110-14-10

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-14-10 - Refund of Taxes Illegally Collected, Etc.; Refund For Gallonage Exported or Lost Through Casualty or Evaporation; Change of Rate; Petition for Refund

10.1. The Commissioner is authorized to refund from the funds collected under the provisions of W. Va. Code '11-14-1 et seq. and this regulation any tax, interest, additions to tax or penalties which have been erronenously or illegally collected from any person.

10.2. If any distributor or producer, retail dealer or importer, while he shall be the owner thereof, loses any gallons of gasoline or special fuel through fire, lightning, breakage, flood or other casualty, which gallons have been previously included in the tax by or for such person, he shall be refunded a sum equal to the amount of the tax paid upon such gallons so lost.

10.3. Any distributor or producer, retail dealer or importer or other person who purchases or receives gasoline or special fuel in this State upon which the tax imposed by W. Va. Code '11-14-1 et seq. and this regulation has been paid, and who subsequently exports the same from this State (except in a supply tank), shall be entitled to a refund for the amount of tax paid.

10.4. Any dealer as defined in Section 2 of these regulations, who purchases or receives gasoline or special fuel in this State upon which the tax imposed by W. Va. Code '11-14-1 et seq. has been paid, shall be entitled to an annual refund for gallons lost through evaporation. Such refund shall be computed at the rate of tax imposed per gallon under W. Va. Code '11-14-3 and Section 3 of these regulations on all gallons of gasoline or special fuel actually lost due to evaporation, not exceeding one half of one percent (.5%) of the adjusted total accountable gallons.

10.4.1. Each dealer must file a separate petition for refund for each retail location showing the evaporation loss for each such retail location.

10.4.2. A dealer owning two (2) or more retail locations may not aggregate and average evaporation losses between or among such retail locations.

10.5. Every distributor or producer, retail dealer or importer shall be entitled to a refund from this State of the amount resulting from a change of rate decreasing the tax under the provisions of W. Va. Code '11-14-1 et seq. on gasoline and special fuel on hand and in inventory on the effective date of such rate change, which gasoline and special fuel shall have been included in any previous computation by which the tax imposed at the previous rate has been paid by him.

10.6. No refund shall be made under Section 10 of this regulation unless a written petition therefor sets forth the circumstances upon which said refund is claimed. A claim for refund shall be subject to the provisions of W. Va. Code '11-10-14. The petition shall be in such form and with such supporting records as required by the Commissioner and shall be made under the penalty of perjury. Petitions for refunds other than for evaporation loss shall be filed with the Commissioner within three (3) years from the end of the month in which the tax was erroneously or illegally paid or the gallons were exported or lost by casualty, or in which a change of rate took effect, as provided in this Section 10. Petitions for refund for evaporation loss shall be filed within three (3) years from the end of the year in which such evaporation occurred.

W. Va. Code R. § 110-14-10