W. Va. Code R. § 110-14B-5

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

Section 110-14B-5 - Exchange of Information

5.1. In order for the State of West Virginia, the Department of Tax and Revenue, the Division of Motor Vehicles and the West Virginia State Police to effectively implement the requirements of the Intermodal Surface Transportation Efficiency Act of 1991, the International Registration Plan, and the International Fuel Tax Agreement, it is necessary that there be a free exchange of certain information between the Department of Tax and Revenue, the Division of Motor Vehicles and the West Virginia State Police.

5.1.1. It may be necessary for the Department of Tax and Revenue to disclose to the Division of Motor Vehicles or the West Virginia State Police, or both, certain information relating to the registration and ownership of motor vehicles, and the tax reports filed by or for the owners or operators of those motor vehicles in order for the Division of Motor Vehicles and the State Police to carry out their duties and responsibilities under the Intermodal Surface Transportation Efficiency Act of 1991, the International Registration Plan, and the International Fuel Tax Agreement.

5.1.2. Use of such information for the administration and enforcement of the Intermodal Surface Transportation Efficiency Act of 1991, the International Registration Plan, or the International Fuel Tax Agreement, for registration and enforcement purposes constitutes use thereof directly and solely related to tax administration, as required by W. Va. Code '11-14B-9(c).

5.1.3. Therefore, pursuant to the requirements of W. Va. Code '11-14B-9(c), the Department of Tax and Revenue and Tax Commissioner will, within the Tax Commissioner's discretion, disclose to the Division of Motor Vehicles of the West Virginia Department of Transportation or the West Virginia State Police or both, as appropriate:

5.1.3.1. Motor Carrier Road Tax returns and Motor Carrier Road Tax return information of any person filing a West Virginia Motor Carrier Road Tax return or paying the West Virginia Motor Carrier Road Tax, and

5.1.3.2. The motor fuel tax returns of other IFTA member states, which are filed with the State of West Virginia by any person:

5.1.3.2.a. Who is registered under the International Fuel Tax Agreement, and

5.1.3.2.b. Who files reports with the State of West Virginia pursuant to such registration, and

5.1.3.2.c. Who uses the highways of the State of West Virginia; and

5.1.3.3. Motor fuel tax return information of other IFTA member states filed with the State of West Virginia by any person:

5.1.3.3.a. Who is registered under the International Fuel Tax Agreement, and

5.1.3.3.b. Who files reports with the State of West Virginia pursuant to such registration, and

5.1.3.3.c. Who uses the highways of the State of West Virginia.

5.1.4. The Tax Commissioner may disclose to the Division of Motor Vehicles and the State Police only Motor Carrier Road Tax returns and Motor Carrier Road Tax return information, and motor fuel tax returns and return information, as aforesaid, for implementation, administration or enforcement of the Intermodal Surface Transportation Efficiency Act of 1991, the International Registration Plan, or the International Fuel Tax Agreement, only if the information is to be directly used for the purpose of tax administration.

5.2. This information disclosure section applies only to information filed directly by or for the taxpayer, filer or registrant with the Tax Commissioner. No information derived from the Internal Revenue Service, from the federal government or from any federal agency or subdivision will be disclosed.

5.3. Disclosure of tax returns or tax information pursuant to this rule is within the sole discretion of the Tax Commissioner, and the Tax Commissioner may refuse disclosure of any return or return information.

5.4. The Tax Commissioner may disclose tax returns and tax information to states which are not members of the International Fuel Tax Agreement or to any department, division, agency, office or other subdivision thereof only in accordance with the requirements of W. Va. Code ''11-10-5d and 11-14B-9 and other applicable provisions of West Virginia law.

W. Va. Code R. § 110-14B-5