West Virginia Code 11-14C-35 – Import confirmation number; civil penalty
(a) The commissioner may require an importer who acquires motor fuel for import from a person who is not a supplier or a permissive supplier to obtain an import confirmation number from the commissioner before importing the motor fuel. The importer shall write the import confirmation number on the shipping document issued for the motor fuel. If required by the commissioner, the importer shall obtain a separate import confirmation number for each delivery of motor fuel into West Virginia.
Terms Used In West Virginia Code 11-14C-35
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- Document: means any deed, or instrument or writing by which any real property within this state or any interest in real property is granted, conveyed or otherwise transferred to the grantee, purchaser or any other person. See West Virginia Code 11-22-1
- 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
- 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
- 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
- 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
(b) An importer who does not obtain an import confirmation number when required by this section is subject to the following civil penalty.
(1) For the first violation, the amount is $5,000.
(2) For each subsequent violation the amount is $10,000.
(c) The civil penalty is payable by the person in whose name the transport vehicle is registered.
(d) Civil penalties prescribed under this section are assessed, collected and paid in the same manner as the motor fuel excise tax imposed by this article.