West Virginia Code 11-14C-26 – Informational returns of terminal operators
(a) A terminal operator shall file with the commissioner a monthly information return showing the amount of motor fuel received and removed from the terminal during the month. The return is due by the last day of the month following the month covered by the return. The return shall contain the following information and any other information required by the commissioner:
Terms Used In West Virginia Code 11-14C-26
- 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
- Motor fuel: means gasoline, blended fuel, aviation fuel, any special fuel and alternative fuel. See West Virginia Code 11-14C-2
- Net gallons: means the amount of motor fuel measured in gallons when adjusted to a temperature of 60 degrees Fahrenheit and a pressure of fourteen and seven-tenths pounds pressure per square inch. See West Virginia Code 11-14C-2
- Position holder: means the person who holds the inventory position in motor fuel in a terminal as reflected on the records of the terminal operator. 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
- 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
- Terminal operator: means a person who owns, operates or otherwise controls a terminal. See West Virginia Code 11-14C-2
(1) The beginning and ending inventory which pertains to the applicable reporting month;
(2) The number of gross and net gallons of motor fuel received in inventory at the terminal during the month and each position holder for the motor fuel;
(3) The number of gross and net gallons of motor fuel removed from inventory at the terminal during the month and, for each removal, the position holder for the motor fuel and the destination state of the motor fuel; and
(4) The number of gross and net gallons of motor fuel gained or lost at the terminal during the month.
(b) The Tax Commissioner may accept the federal ExSTARS terminal operator report provided to the internal revenue service in lieu of the required state terminal operator report.