West Virginia Code 11-14C-28 – Exports
Current as of: 2023 | Check for updates
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(a) A person who exports motor fuel from West Virginia shall file a monthly return with the commissioner identifying the exports. The return is due by the last day of the month following the month covered by the return. The return shall serve as a claim for a refund for tax paid to this state on exported motor fuel.
Terms Used In West Virginia Code 11-14C-28
- 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
- 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
- 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
- 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
- this state: means the State of West Virginia. See West Virginia Code 11-14C-2
(b) The return shall contain the following information and any other information required by the commissioner:
(1) The number of invoiced gallons of motor fuel exported during the month;
(2) The destination state of the motor fuel exported during the month; and
(3) A certification that the tax has been paid to the destination state of the motor fuel exported during the month.