W. Va. Code R. § 110-14-7

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

Section 110-14-7 - Due Date of Reports; Reports Required; Records to be kept; Examination of Records; Subpoena Powers; Examination of Witnesses

7.1. Every taxpayer subject to the tax imposed by W. Va. Code '11-14-1 et seq. and this regulation shall make, on or before the twenty-fifth (25th) of each month, to the Commissioner a report of its operations during the preceding month as the Commissioner may require and such other reports from time to time as the Commissioner may deem necessary. The reports prescribed herein are required although a tax might not be due, or no business transacted, for the period covered by the report. For good cause shown, the Commissioner may extend the time for filing said reports for a period not exceeding thirty (30) days.

7.2. The reports and taxes due, as imposed by W. Va. Code '11-14-1 et seq. and this regulation, shall be deemed as having been timely filed for the purpose thereon is clearly within the said twenty-fifth (25th) of the calendar month, or is received within such period. If the twenty-fifth (25th) falls on a Saturday or Sunday, or a day which is a legal holiday in the State of West Virginia, filing will be considered timely if it is done on the next succeeding day which is not a Saturday, Sunday or legal holiday.

7.3. A taxpayer shall keep such records necessary to verify the reports and returns required by W. Va. Code '11-14-1 et seq. and this regulation, including inventories, receipts, disbursements, and any other records which the Commissioner by regulation may prescribe, for a period of time not less than three (3) years.

7.4. Unless otherwise permitted, in writing, by the Commissioner, each delivery ticket or invoice for each purchase or sale of gasoline or special fuel shall be recorded upon a serially numbered invoice showing the name and address of the seller and the purchaser, point of delivery, the date, number of gallons, kind of fuel and price of said fuel. The amount of tax shall be indicated separately or the invoice shall indicate whether or not the tax imposed by this article is included in the total price and such other information as the Commissioner may require.

7.4.1. These invoicing requirements shall not apply to cash sales, and a person making such sales shall maintain such records as may be necessary to verify his return.

7.4.2. Consumers Sales Tax, when charged, must be listed on all invoices as a separate line item.

7.5. In addition to the Tax Commissioner's powers set forth in W. Va. Code '11-10-5, the Commissioner may inspect or examine the records, books, papers, storage tanks, meters and any equipment records of a taxpayer or any other person to verify the truth and accuracy of any report or return to ascertain whether the tax imposed by W. Va. Code '11-14-1 et seq. and this regulation has been properly paid.

7.6. In addition to the Tax Commissioner's powers set forth in W. Va. Code '11-10-5, as a further means of obtaining the records, books and papers of a taxpayer or any other person and ascertaining the amount of taxes and the reports due under W. Va. Code '11-14-1 et seq. and this regulation, the Commissioner shall have the power to examine witnesses under oath; and if any witness shall fail or refuse at the request of the Commissioner to grant access to the books, records and papers, the Commissioner shall certify the facts and the names to the circuit court of the county having jurisdiction of the party and such court shall thereupon issue a subpoena duces tecum to such party to appear before the Commissioner, at a place designated within the jurisdiction of such court, on a day fixed.

W. Va. Code R. § 110-14-7