(a) The tax levied by this article shall be paid by each taxpayer on or before the last day of the calendar month by check, bank draft or money order payable to the commissioner for the amount of tax due, if any, for the preceding month. The commissioner may require all or certain taxpayers to file tax returns and payments electronically. The return required by the commissioner shall accompany the payment of tax. If no tax is due, the return required by the commissioner shall be completed and filed before the last day of the calendar month for the preceding month.

Terms Used In West Virginia Code 11-14C-19

  • Alternative fuel: means a combustible gas or liquid that is used or suitable for use as a motor fuel in an internal combustion engine or motor to propel or operate any form of vehicle, machine or mechanical contrivance and includes, but is not limited to, products commonly known as butane, propane, compressed natural gas, liquefied natural gas, liquefied petroleum gas, natural gas hydrocarbons and derivatives, liquid hydrocarbons derived from biomass, P-series fuels and hydrogen. See West Virginia Code 11-14C-2
  • Alternative-fuel bulk end user: means a person who maintains storage facilities for alternative fuel and uses part or all of the stored fuel to operate a motor vehicle. See West Virginia Code 11-14C-2
  • Blender: means a person who produces blended motor fuel outside the bulk transfer/terminal system. See West Virginia Code 11-14C-2
  • Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
  • Exporter: means a person that exports motor fuel from this state. See West Virginia Code 11-14C-2
  • Fuel: means motor fuel. See West Virginia Code 11-14C-2
  • Importer: means a person that imports motor fuel into this state. See West Virginia Code 11-14C-2
  • Motor fuel: means gasoline, blended fuel, aviation fuel, any special fuel and alternative fuel. See West Virginia Code 11-14C-2
  • Permissive supplier: is a person who may not be subject to the taxing jurisdiction of this state but who meets both of the following requirements: (A) Is registered under Section 4101 of the Internal Revenue Code for transactions in motor fuel in the bulk transfer/terminal system. See West Virginia Code 11-14C-2
  • Person: means an individual, firm, cooperative, association, corporation, limited liability corporation, estate, guardian, executor, administrator, trust, business trust, syndicate, partnership, limited partnership, copartnership, organization, limited liability partnership, joint venture, receiver and trustee in bankruptcy. See West Virginia Code 11-14C-2
  • Provider of alternative fuel: means a person who does one or more of the following:

    (A) Acquires alternative fuel for sale or delivery to an alternative-fuel bulk end user or an alternative-fuel retailer. See West Virginia Code 11-14C-2

  • Retailer: means a person who sells motor fuel at retail or dispenses motor fuel at a retail location. See West Virginia Code 11-14C-2
  • Supplier: means a person that is:

    (A) Subject to the general taxing jurisdiction of this state. See West Virginia Code 11-14C-2

  • Tax Commissioner: means the West Virginia State Tax Commissioner or his or her delegate. See West Virginia Code 11-14C-2
  • Taxpayer: means a person required to file a return for the tax imposed by this article or a person liable for payment of the tax imposed by this article. See West Virginia Code 11-14C-2
  • Terminal: means a motor fuel storage and distribution facility to which a terminal control number has been assigned by the Internal Revenue Service, to which motor fuel is supplied by pipeline or marine vessel and from which motor fuel may be removed at a rack. See West Virginia Code 11-14C-2
  • this article: means article fourteen-c, chapter . See West Virginia Code 11-14C-2

(b) The following shall file a monthly return as required by this section:

(1) A terminal operator;

(2) A supplier;

(3) An importer;

(4) A blender;

(5) A person incurring liability under section eight of this article for the backup tax on motor fuel;

(6) A permissive supplier;

(7) A motor fuel transporter;

(8) An exporter; and

(9) A producer/manufacturer.

(c) For the calendar years beginning on or after January 1, 2014, the tax levied by this article on alternative fuel that is subject to tax at the point of imposition prescribed in section six-a of this article shall be paid by the alternative-fuel bulk end user, provider of alternative fuel or retailer of alternative fuel on or before January 31 of every year, unless determined by the Tax Commissioner that payment must be made more frequently, by check, bank draft or money order payable to the Tax Commissioner for the amount of tax due. The Tax Commissioner may require all or certain taxpayers to file tax returns and payments electronically. The return required by the Tax Commissioner shall accompany the payment of tax. If no tax is due, the return required by the Tax Commissioner shall be completed and filed on or before January 31.

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