Statutes, codes, and regulations
West Virginia Administrative Code
Agency 110 - TaxTitle 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-14 - Avg. Wholesale Price Of Gasoline And Special Fuel For Computation Of Consumers Sales And Use Taxes
Section 110-14-4 - Computation of Tax

W. Va. Code R. § 110-14-4

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Current through Register Vol. XLI, No. 50, December 13, 2024
Section 110-14-4 - Computation of Tax
4.1. Except as provided in Section 4.8 of these regulations, a distributor or producer shall use as the measure of tax all actual metered gallons of gasoline withdrawn from storage within this State for sale to any other person, or for delivery to any retail service station owned or operated by such distributor or producer, or used as fuel in an internal combustion engine.
4.2. Except as provided in Section 4.8 of these regulations, a distributor or producer shall use as the measure of tax all actual metered gallons of special fuel, withdrawn from storage within this State for use, or sold for use, as fuel in an internal combustion engine, or sold, transferred or delivered to its company operated retail storage or any other retail station or user wherein said special fuel storage is for use or for the sale for use as fuel in an internal combustion engine.
4.3. A retail dealer, or importer, or user shall use as the measure of tax all actual metered gallons of gasoline, not previously included in the measure of tax, received into his storage within this State or used by him as fuel in an internal combustion engine.
4.4. A retail dealer, or importer, or user shall use as the measure of tax all actual metered gallons of special fuel, not previously included in the measure of tax, received into his storage within this State wherein said special fuel storage is for use or for the sale for use as fuel in an internal combustion engine, or used by him as fuel in an internal combustion engine.
4.5. A person not a distributor or producer, retail dealer, importer, or user shall use as the measure of tax all actual metered gallons of gasoline or special fuel subject to tax under this regulation and not previously included in the measure of tax by him or any other person.
4.6. Nothing in W. Va. Code '11-14-1 et seq. and this regulation shall be construed to require the inclusion in the measure of tax of any gasoline or special fuel previously included in the measure of tax upon which the tax has been previously paid.
4.7. The tax imposed by W. Va. Code '11-14-1 et seq. and this regulation shall be in addition to all other taxes of whatever character imposed by any other provisions of law.
4.8. Beginning on or after October 1, 1987, the measure of the tax for the quantity of gasoline delivered by a distributor or producer, as indicated in Sections 4.1 and 4.2 of these regulations, shall be either actual metered gallons or temperature compensated gallons at 600F.
4.8.1. Temperature compensated gallons may be calculated by converting actual metered gallons in either of two ways:
(1) by means of temperature compensating meters approved by the West Virginia Department of Labor, Weights and Measures Division, or (2) by using American Petroleum Institute ASTM-IP Petroleum Measurement Tables for specific gravity and temperature. This measure shall be the same as that required for calculation of the consumers sales tax on gasoline and special fuels imposed by W. Va. Code '11-15-11 and the motor carrier road tax imposed by '11-14A-1 et seq. If the metered quantity delivered is not determined by temperature compensating meters, as aforesaid, and the distributor or producer does not convert said gallons delivered to temperature adjusted gallons or, after making a mathematical conversion fails to keep and maintain records to support and substantiate the conversion, then the amount of tax due shall be determined by the number of metered gallons of gasoline or special fuel delivered without adjustment for temperature. Any distributor or producer using the conversion method for determining the quantity delivered must record the conversion adjustment on each invoice and must continue to use that method for the entire tax year.
4.8.1.1. Example: What is the volume at 60oF of 10,000 US gallons of oil measured at 34oF when the gravity of the oil is 64.80 API at 60oF? To find the volume, the following steps should be performed:

Enter the table in the column "API Gravity at 60oF, headed 64o API, and note that against an "Observed Temperature of 34oF" the factor is 1.0168

Likewise, from the column headed 65o API, note that for the observed temperature of 34oF the factor is 1.0170

This represents an increase of 0.0002 in the factor for an increase of 1.0o API. Therefore, by simple proportion, an increase in gravity from 64.0 to 64.80o API increases the factor by 0.8 x 0.0002 or 0.0002

Then, one U.S. gallon of oil having a gravity of 64.80o API at 60oF and measured at 34oF occupies at 60oF a volume of 1.0168 + 0.0002 or 1.0170 U.S. Gallons

Therefore, 10,000 U.S. gallons measured at 34oF occupy at 60oF a volume of 10,000 x 1.0170 or 10,170 U.S. Gallons

4.9. Gains or increases in gallons of gasoline and special fuel attributable to condensation shall be included in the computation of tax under W. Va. Code '11-14-4 and Section 4 of these regulations.

W. Va. Code R. § 110-14-4