West Virginia Code 11-14C-25 – Returns and discounts of importers
(a) The monthly return of an importer shall contain the following information for the period covered by the return and any other information required by the commissioner:
Terms Used In West Virginia Code 11-14C-25
- Bulk plant: means a motor fuel storage and distribution facility that is not a terminal and from which motor fuel may be removed at a rack. See West Virginia Code 11-14C-2
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- Destination state: means the state, territory or foreign country to which motor fuel is directed for delivery into a storage facility, a receptacle, a container or a type of transportation equipment for the purpose of resale or use. See West Virginia Code 11-14C-2
- Fuel: means motor fuel. See West Virginia Code 11-14C-2
- Import: means to bring motor fuel into this state by motor vehicle, marine vessel, pipeline or any other means. 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
- Invoiced gallons: means the gallons actually billed on an invoice for payment. 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
- Removal: means a physical transfer other than by evaporation, loss or destruction. See West Virginia Code 11-14C-2
- State: when applied to a part of the United States and not restricted by the context, includes the District of Columbia and the several territories, and the words "United States" also include the said district and territories. See West Virginia Code 2-2-10
- Supplier: means a person that is:
(A) Subject to the general taxing jurisdiction of this state. 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
- this state: means the State of West Virginia. See West Virginia Code 11-14C-2
- Transport vehicle: means a vehicle designed or used to carry motor fuel over the highway and includes a straight truck, a straight truck/trailer combination and a semitrailer combination rig. See West Virginia Code 11-14C-2
(1) The number of invoiced gallons of imported motor fuel acquired from a supplier or permissive supplier who collected the tax due this state on the motor fuel;
(2) The number of invoiced gallons of imported motor fuel acquired from a person who did not collect the tax due this state on the motor fuel, listed by type of motor fuel, source state, person and terminal;
(3) The number of invoiced gallons of imported motor fuel acquired from a bulk plant outside this state, listed by bulk plant name, address and type of motor fuel; and
(4) The import confirmation number, as may be required under section thirty-five of this article, of each import that is reported under subdivision (2) or (3) of this subsection, as applicable, and was removed from a terminal or bulk plant.
(b) An importer that imports by transport vehicle or another means of transfer outside the terminal transfer system motor fuel removed from a terminal located in another state in which: (1) The state from which the motor fuel is imported does not require the seller of the motor fuel to collect a motor fuel excise tax on the removal either at that state's rate or the rate of the destination state; and (2) the seller of the motor fuel is not a licensed supplier or permissive supplier, who timely files a return with the payment due, may deduct, from the amount of tax payable with the return, an administrative discount of one tenth of one percent of the amount of tax payable by the importer to this state not to exceed $5,000 per month.