W. Va. Code R. § 110-14C-6

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

Section 110-14C-6 - Reports and Payment of Tax

6.1. All tax payments due to this state which are received by a motor fuel taxpayer shall be held by the taxpayer as trustee in trust for this state. The taxpayer has a fiduciary duty to remit to the Tax Commissioner the total amount of tax received. A motor fuel taxpayer is liable for all taxes collected.

6.2. Returns and payment are due on the same date.

6.2.a. Where no tax is due, the return must be timely filed, complete and signed. Where a tax is due, payment is to accompany the timely filed, complete and signed return.

6.2.b. The Tax Commissioner may require all or certain taxpayers to file tax returns and payments electronically.

6.2.c. The Tax Commissioner may, upon notice, require more information from a taxpayer, require more frequent filing or both. The taxpayer has 30 days from the receipt of notice to comply with the Tax Commissioner's request.

6.3. Monthly returns are filed on or before the last day of a calendar month for the previous month by those persons liable for the motor fuel excise tax levied at the point of imposition prescribed in W. Va. Code § 11-14C-6 including the following:

A terminal operator,

A supplier or refiner,

An importer,

A blender,

A person incurring liability for the backup tax,

A permissive supplier,

A motor fuel transporter, and

An exporter and

A producer/manufacturer.

6.3.a. The Tax Commissioner will accept the Federal ExSTARS terminal operator report provided to the Internal Revenue Service in lieu of the state terminal operator report.

6.4. A monthly report is required by the Tax Commissioner for those licensees whose average monthly tax liability is $10,000 or more a month.

6.5. Alternative fuel that is not required to report monthly, as in §§6.3. and 6.4 above, must file an annual return. This includes reports by an alternative-fuel bulk end user, a provider of alternative fuel, a retailer of alternative fuel and by those persons liable for the motor fuel excise tax levied at the point of imposition prescribed in W. Va. Code§ 11-14C-6a.

6.5.a. Beginning January 1, 2014, and continuing thereafter, an annual return and payment is due on or before January 31 for the previous calendar year. For example, the return and payment for calendar year 2014 is due on or before January 31, 2015. Field gas reporting is addressed in a separate rule.

W. Va. Code R. § 110-14C-6