W. Va. Code R. § 110-14-12

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

Section 110-14-12 - Partial Refund of Tax on Tax-Paid Gallonage Consumed in Buses

12.1. Any person regularly operating any vehicle under a certificate of public convenience and necessity or under a contract carrier permit for transportation of persons, when such person (1) purchases tax-paid gasoline or tax-paid special fuel, as required by W. Va. Code '11-14-1 et seq., in an amount of twenty-five (25) gallons or more and (2) complies with all the requirements of Section 11 of these regulations, with the exception of off-highway use, may be refunded an amount equal to six cents ($.06) per gallon under authority of this Section 12.

12.1.1. In order to qualify for such refund, said gallons of gasoline or special fuel must have been consumed in the operation of urban and suburban bus lines, and the majority of passengers use the bus for traveling a distance not exceeding forty (40) miles, measured one way, on the same day between their places of abode and their places of work, shopping areas or schools. There shall be presented to the Commissioner a claim for refund accompanied by proof of such purchase and payment as required by Section 11 of these regulations. The right to a refund under this Section 12 shall not be assignable, and any assignment so made shall be void. Such claim for refund shall also be subject to the provisions of W. Va. Code '11-10-14.