W. Va. Code R. § 110-14C-1

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

Section 110-14C-1 - General

1.1. Scope. -This interpretive rule explains and clarifies the Motor Fuel Excise Tax, set forth in W.Va. Code §§ 11-14C-1et seq., 11-15-18b and 11-15A-13a. The rule sets forth the method to calculate the variable component of the Motor Fuel Excise Tax for conventional and alternative motor fuels. This rule addresses licensure and bonding requirements, reports and payment of the tax, floorstock reporting, and refunds.

1.2. Authority. - W. Va. Code § 11-10-5.

1.3. Filing Date. - August 25, 2015

1.4. Effective Date. - October 1, 2015

W. Va. Code R. § 110-14C-1