West Virginia Code 11-14C-30 – Refund of taxes erroneously collected, etc.; refund for gallonage exported or lost through casualty or evaporation; change of rate; petition for refund
(a) The commissioner is hereby authorized to refund from the funds collected under the provisions of this article any tax, interest, additions to tax or penalties which have been erroneously collected from any person.
Terms Used In West Virginia Code 11-14C-30
- 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
- Code: means the Code of West Virginia, 1931, as amended. See West Virginia Code 11-14C-2
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- Distributor: means a person who acquires motor fuel from a licensed supplier, permissive supplier or from another licensed distributor for subsequent sale or use. See West Virginia Code 11-14C-2
- 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
- Gallon: means a unit of liquid measure as customarily used in the United States containing 231 cubic inches by volume and expresses the volume at 60 degrees Fahrenheit. 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
- In this state: means the area within the borders of West Virginia including all territory within the borders of West Virginia that is owned by the United States of America. 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
- Producer: means the person who is actually engaged in the agriculture, horticulture and grazing which gives existence and fruition to products of agriculture as distinguished from the broker or middleman. See West Virginia Code 11-5-3
- 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
- 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
(b) Any supplier, distributor, producer, retail dealer, exporter or importer, while the owner of motor fuel in this state, that loses any invoiced gallons of motor fuel through fire, lightning, breakage, flood or other casualty, which gallons having been previously included in the tax by or for that person, may claim a refund of a sum equal to the amount of any and all taxes levied by section five of this article paid upon the invoiced gallons lost.
(c) Any dealer as defined in § 47-11C-2 of this code, and any bulk plant in this state that purchases or receives motor fuel in this state upon which the tax levied by section five of this article has been paid, is entitled to an annual refund of any and all taxes levied by section five of this article for invoiced gallons lost through evaporation: Provided, That only the owner of the bulk plant that is also the owner of the fuel in the bulk plant may claim this refund for invoiced gallons lost through evaporation. The refund is computed at the rate of tax levied per gallon under this article on all invoiced gallons of motor fuel actually lost due to evaporation, not exceeding one percent of the adjusted total accountable gallons, computed as determined by the Commissioner.
(d) Every supplier, distributor or producer, retail dealer, exporter or importer is entitled to a refund of the rate of the tax levied by section five of this article from this state of the amount resulting from a change of rate decreasing the tax under the provisions of this article on motor fuel on hand and in inventory on the effective date of the rate change, which motor fuel has been included in any previous computation by which the tax levied by this article has been paid.