West Virginia Code > Chapter 11 > Article 14C – Motor Fuel Excise Tax


Part 1	General Provisions	11-14C-1 – 11-14C-9a
Part 3	Motor Fuel Licensing	11-14C-10 – 11-14C-18
Part 4	Payment and Reporting of Tax On Motor Fuel	11-14C-19 – 11-14C-32
Part 6	Enforcement and Administration	11-14C-33 – 11-14C-48

Terms Used In West Virginia Code > Chapter 11 > Article 14C - Motor Fuel Excise Tax

Access: means the ability to receive, use, select and manipulate data and operate controls included in voting technology and systems. See West Virginia Code 3-1C-3
Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
Agreement: means a tourism development agreement entered into, pursuant to section six of this article, between the department and an approved company with respect to a project. See West Virginia Code 5B-2E-3
Agricultural purposes: means the activities of:
(A) Cultivating the soil, including the planting and harvesting of crops, for the commercial production of food, fiber and ornamental woodland products. See West Virginia Code 11-14C-2
Aircraft: includes any airplane or helicopter. See West Virginia Code 11-14C-2
Alcohol: means motor fuel-grade ethanol or a mixture of motor fuel-grade ethanol and methanol, excluding denaturant and water that is a minimum of 98 percent ethanol or methanol by volume. See West Virginia Code 11-14C-2
all elections: shall include every general, primary, or special election held in this state, or in any of its subdivisions, for the purpose of nominating or electing federal or state officers, or county, city, town or village officers of any subdivision now existing or hereafter created, or for the purpose of electing members of a Constitutional convention, or for voting upon any public question submitted to the people of the state or any of the aforesaid subdivisions. See West Virginia Code 3-1-2
Alternative fuel: means a combustible gas or liquid that is used or suitable for use as a motor fuel in an internal combustion engine or motor to propel or operate any form of vehicle, machine or mechanical contrivance and includes, but is not limited to, products commonly known as butane, propane, compressed natural gas, liquefied natural gas, liquefied petroleum gas, natural gas hydrocarbons and derivatives, liquid hydrocarbons derived from biomass, P-series fuels and hydrogen. See West Virginia Code 11-14C-2
Alternative-fuel bulk end user: means a person who maintains storage facilities for alternative fuel and uses part or all of the stored fuel to operate a motor vehicle. See West Virginia Code 11-14C-2
Alternative-fuel commercial refueling infrastructure: means property owned by a commercial establishment and used for storing alternative fuels and for dispensing such alternative fuels into the fuel tanks of vehicles owned by the same person or entity that owns the alternative-fuel commercial refueling infrastructure or into the fuel tanks of privately owned vehicles or commercial vehicles other than those owned by the same person or entity that owns the alternative-fuel commercial refueling infrastructure, or any combination thereof. See West Virginia Code 11-14C-2
Alternative-fuel vehicle commercial refueling infrastructure: includes , but is not limited to, compression equipment, storage tanks and dispensing units for alternative fuel at the point where the fuel is delivered: Provided, That the property is not located on a private residence or private home. See West Virginia Code 11-14C-2
Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
Approved company: means any eligible company approved by the department pursuant to section five of this article seeking to undertake a project. See West Virginia Code 5B-2E-3
Approved costs: means :
(a) Included costs:
(i) Obligations incurred for labor and to vendors, contractors, subcontractors, builders, suppliers, delivery persons and material persons in connection with the acquisition, construction, equipping or installation of a project. See West Virginia Code 5B-2E-3
Assessment: means a written determination by the commissioner of the amount of taxes owed by a taxpayer. See West Virginia Code 11-14C-2
Association: means a partnership, limited partnership or any other form of unincorporated enterprise, owned or conducted by two or more persons. See West Virginia Code 11-22-1
Aviation fuel: means aviation gasoline or aviation jet fuel. See West Virginia Code 11-14C-2
Aviation gasoline: means motor fuel designed for use in the operation of aircraft other than jet aircraft and sold or used for that purpose. See West Virginia Code 11-14C-2
Aviation jet fuel: means motor fuel designed for use in the operation of jet or turbo-prop aircraft and sold or used for that purpose. See West Virginia Code 11-14C-2
Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
Base tax revenue amount: means the average monthly amount of consumer sales and service tax collected by an approved company, based on the twelve-month period ending immediately prior to the opening of a new tourism development project for business or a tourism development expansion project, as certified by the State Tax Commissioner. See West Virginia Code 5B-2E-3
Biodiesel fuel: means motor fuel or mixture of motor fuels that is derived, in whole or in part, from agricultural products or animal fats, or the wastes of such products or fats, and is advertised as, offered for sale as, suitable for use or used as motor fuel in an internal combustion engine. See West Virginia Code 11-14C-2
Blended fuel: means a mixture composed of gasoline or diesel fuel and another liquid including, but not limited to, gasoline blend stocks, gasohol, ethanol, methanol, fuel-grade alcohol, diesel fuel enhancers and resulting blends, other than a de minimus amount of a product such as carburetor detergent or oxidation inhibitor, that can be used as a motor fuel in a highway vehicle. See West Virginia Code 11-14C-2
Blender: means a person who produces blended motor fuel outside the bulk transfer/terminal system. See West Virginia Code 11-14C-2
Blending: means the mixing of one or more petroleum products, with or without another product, regardless of the original character of the product blended, if the product obtained by the blending is capable of use in the generation of power for the propulsion of a motor vehicle, an airplane or a marine vessel. See West Virginia Code 11-14C-2
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
Bulk transfer: means any transfer of motor fuel from one location to another by pipeline tender or marine delivery within a bulk transfer/terminal system, including, but not limited to, all of the following:
(A) Movement of motor fuel from a refinery or terminal to a terminal by a marine vessel. See West Virginia Code 11-14C-2
Bulk user: means a person who maintains storage facilities for motor fuel and uses part or all of the stored motor fuel to operate a motor vehicle, watercraft or aircraft. See West Virginia Code 11-14C-2
Candidate: shall mean any person to be voted for at an election. See West Virginia Code 3-1-2
Carrier: means an operator of a pipeline or marine vessel engaged in the business of transporting motor fuel above the terminal rack. See West Virginia Code 11-14C-2
Charter: shall mean , except where specific reference is made to a particular type of charter, either a special legislative charter (whether or not amended under the provisions of former §. See West Virginia Code 8-1-2
Chief judge: The judge who has primary responsibility for the administration of a court but also decides cases; chief judges are determined by seniority.
City: is a word of art and shall mean, include, and be limited to any Class I, Class II, and Class III city, as classified in section three of this article (except in those instances where the context in which used clearly indicates that a particular class of city is intended), heretofore or hereafter incorporated as a municipal corporation under the laws of this state, however created and whether operating under: (i) A special legislative charter. See West Virginia Code 8-1-2
Code: means the Code of West Virginia, 1931, as amended. See West Virginia Code 11-14C-2
Commercial unit: means such a unit of goods as by commercial usage is a single whole for purposes of lease and division of which materially impairs its character or value on the market or in use. See West Virginia Code 46-2A-103
Commercial watercraft: means a watercraft employed in the business of commercial fishing, transporting persons or property for compensation or hire or other trade or business. See West Virginia Code 11-14C-2
Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
Compressed natural gas: means natural gas that has been compressed and dispensed into motor fuel storage containers and is advertised as, offered for sale as, suitable for use as or used as an engine motor fuel. See West Virginia Code 11-14C-2
Continuance: Putting off of a hearing ot trial until a later time.
Contract: A legal written agreement that becomes binding when signed.
Conviction: A judgement of guilt against a criminal defendant.
Corporation: means a corporation or joint-stock association, organized under the laws of this state, the United States or any other state, territory or foreign country or dependency including, but not limited to, banking institutions. See West Virginia Code 11-22-1
Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
County court: includes any existing tribunal created in lieu of a county commission. See West Virginia Code 2-2-10
Crafts and products center: means a facility primarily devoted to the display, promotion and sale of West Virginia products and at which a minimum of eighty percent of the sales occurring at the facility are of West Virginia arts, crafts or agricultural products. See West Virginia Code 5B-2E-3
Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
Department: means the West Virginia Department of Economic Development as provided in article two of this chapter. See West Virginia Code 5B-2E-3
Dependent: A person dependent for support upon another.
Designated inspection site: means a state highway inspection station, weigh station, agricultural inspection station, mobile station or other location designated by the commissioner to be used as a motor fuel inspection site. See West Virginia Code 11-14C-2
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
Diesel fuel: means a liquid that is advertised as, offered for sale as, sold for use as, suitable for use as or used as a motor fuel in a diesel-powered highway vehicle or watercraft. See West Virginia Code 11-14C-2
Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
Dismissal: The dropping of a case by the judge without further consideration or hearing. ^Source:
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
Diversion: means transporting motor fuel outside a reasonably direct route from the source to the destination state. See West Virginia Code 11-14C-2
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
Dyed diesel fuel: means diesel fuel that meets the dyeing and marking requirements of section 4082, Title 26, United States Code, regardless of how the diesel fuel was dyed. See West Virginia Code 11-14C-2
Election: shall mean the procedure whereby the voters of this state or any subdivision thereof elect persons to fill public offices, or elect members of a Constitutional convention, or vote on public questions. See West Virginia Code 3-1-2
Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) ^{Source: OCC}
Eligible company: means any corporation, limited liability company, partnership, limited liability partnership, sole proprietorship, business trust, joint venture or any other entity operating or intending to operate a project, whether owned or leased, within the state that meets the standards required by the department. See West Virginia Code 5B-2E-3
Employer: means an individual, partnership, corporation, or other legal entity that employs or plans to employ skilled workers. See West Virginia Code 5B-2D-2
End seller: means the person who sells motor fuel to the ultimate user of the motor fuel. See West Virginia Code 11-14C-2
Entertainment destination center: means a facility containing a minimum of two hundred thousand square feet of building space adjacent or complementary to an existing tourism attraction, an approved project, or a major convention facility and which provides a variety of entertainment and leisure options that contain at least one major theme restaurant and at least three additional entertainment venues, including, but not limited to, live entertainment, multiplex theaters, large-format theaters, motion simulators, family entertainment centers, concert halls, virtual reality or other interactive games, museums, exhibitions or other cultural and leisure time activities. See West Virginia Code 5B-2E-3
Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
Executor: A male person named in a will to carry out the decedent
Export: means to obtain motor fuel in West Virginia for sale or other distribution in another state, territory or foreign country. 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
Federal Reserve System: The central bank of the United States. The Fed, as it is commonly called, regulates the U.S. monetary and financial system. The Federal Reserve System is composed of a central governmental agency in Washington, D.C. (the Board of Governors) and twelve regional Federal Reserve Banks in major cities throughout the United States. ^{Source: OCC}
Fiduciary: A trustee, executor, or administrator.
Final approval: means the action taken by the Secretary of the department qualifying the eligible company to receive the tax credits provided in this article. See West Virginia Code 5B-2E-3
Finance lease: means a lease with respect to which:
(i) The lessor does not select, manufacture or supply the goods. See West Virginia Code 46-2A-103
Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
Fraud: Intentional deception resulting in injury to another.
Fuel: means motor fuel. See West Virginia Code 11-14C-2
Fuel supply tank: means a receptacle on a motor vehicle from which motor fuel is supplied for the propulsion of the motor vehicle. See West Virginia Code 11-14C-2
Fuel-grade ethanol: means the ASTM standard in effect on the effective date of this article as the D-4806 specification for denatured motor fuel grade ethanol for blending with gasoline. 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
Gallon equivalent: means the amount of an alternative fuel that is considered to be the equivalent of a gallon of gasoline according to the National Institute of Standards and Technology Handbook 130 or pursuant to guidelines issued by the Tax Commissioner. See West Virginia Code 11-14C-2
Gasohol: means a blended motor fuel composed of gasoline and motor fuel alcohol. See West Virginia Code 11-14C-2
Gasoline: means a product commonly or commercially known as gasoline, regardless of classification, that is advertised as, offered for sale as, sold for use as, suitable for use as or used as motor fuel in an internal combustion engine, including gasohol, but does not include special fuel as defined in this section. See West Virginia Code 11-14C-2
Gasoline blend stocks: includes any petroleum product component of gasoline, such as naphtha, reformate, or toluene, listed in Treas. See West Virginia Code 11-14C-2
Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
Goods: means all things that are movable at the time of identification to the lease contract, or are fixtures (section 2A-309), but the term does not include money, documents, instruments, accounts, chattel paper, general intangibles or minerals or the like, including oil and gas, before extraction. See West Virginia Code 46-2A-103
Governing body: shall mean the mayor and council together, the council, the board of directors, the commission, or other board or body of any municipality, by whatever name called, as the case may be, charged with the responsibility of enacting ordinances and determining the public policy of such municipality. See West Virginia Code 8-1-2
Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
Highway: means every way or place of whatever nature open to the use of the public for purposes of vehicular travel in this state including the streets and alleys in towns and cities. See West Virginia Code 11-14C-2
Highway vehicle: means any self-propelled vehicle, trailer or semitrailer that is designed or used for transporting persons or property over the public highway and includes all vehicles subject to registration under article three, chapter . See West Virginia Code 11-14C-2
Horticulture: means plant production of every character except forestry. See West Virginia Code 11-5-3
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
Import verification number: means the number assigned by the commissioner to a single transport vehicle delivery into this state from another state upon request for an assigned number by an importer or the transporter carrying taxable motor fuel into this state for the account of an importer. 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
in writing: includes any representation of words, letters, or figures, whether by printing, engraving, writing, or otherwise. See West Virginia Code 2-2-10
Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
Installment lease contract: means a lease contract that authorizes or requires the delivery of goods in separate lots to be separately accepted, even though the lease contract contains a clause "each delivery is a separate lease" or its equivalent. See West Virginia Code 46-2A-103
Invoiced gallons: means the gallons actually billed on an invoice for payment. See West Virginia Code 11-14C-2
Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
Judgment: includes decrees and orders for the payment of money, or the conveyance or delivery of land or personal property, or some interest therein, or any undertaking, bond or recognizance which has the legal effect of a judgment. See West Virginia Code 2-2-10
Laws of the state: includes the Constitution of the State of West Virginia and the Constitution of the United States, and treaties and laws made in pursuance thereof. See West Virginia Code 2-2-10
Lease: means a transfer of the right to possession and use of goods for a term in return for consideration, but a sale, including a sale on approval or a sale or return, or retention or creation of a security interest is not a lease. See West Virginia Code 46-2A-103
Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
Lease agreement: means the bargain, with respect to the lease, of the lessor and the lessee in fact as found in their language or by implication from other circumstances including course of dealing or usage of trade or course of performance as provided in this article. See West Virginia Code 46-2A-103
Lease contract: means the total legal obligation that results from the lease agreement as affected by this article and any other applicable rules of law. See West Virginia Code 46-2A-103
Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
Lessee: means a person who acquires the right to possession and use of goods under a lease. See West Virginia Code 46-2A-103
Lessor: means a person who transfers the right to possession and use of goods under a lease. See West Virginia Code 46-2A-103
Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
Licensee: means a person licensed by the commissioner pursuant to section ten of this article. See West Virginia Code 11-14C-2
Limited liability company: means a limited liability company organized under the laws of this state, the United States or by any other state, territory or the District of Columbia. See West Virginia Code 11-22-1
Liquefied natural gas: means natural gas that has been liquefied at -126. See West Virginia Code 11-14C-2
Liquid: means a substance that is liquid above its freezing point. See West Virginia Code 11-14C-2
Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
Lot: means a parcel or a single article that is the subject matter of a separate lease or delivery, whether or not it is sufficient to perform the lease contract. See West Virginia Code 46-2A-103
Mayor: shall mean the individual called mayor unless as to a particular municipality a commissioner (in a commission form of government) or the city manager (in a manager form of government) is designated or constituted by charter provision as the principal or chief executive officer or chief administrator thereof, in which event the term "mayor" shall mean as to such municipality such commissioner or city manager unless as to any particular power, authority, duty or function specified in this chapter to be exercised, discharged or fulfilled by the mayor it is provided by charter provision or ordinance that such particular power, authority, duty, or function shall be exercised, discharged, or fulfilled by the individual called mayor and not by a commissioner or city manager, in which event such particular power, authority, duty, or function shall in fact be exercised, discharged, or fulfilled in and for such municipality by the individual called mayor: Provided, That in the exercise and discharge of the ex officio justice of the peace, conservator of the peace, and mayor's court functions specified in this chapter, the term "mayor" shall always mean the individual called mayor. See West Virginia Code 8-1-2
Merchant lessee: means a lessee that is a merchant with respect to goods of the kind subject to the lease. See West Virginia Code 46-2A-103
Motor carrier: means a vehicle used, designated or maintained for the transportation of persons or property and having two axles and a gross vehicle weight exceeding 26,000 pounds or having three or more axles regardless of weight or used in combination when the weight of the combination exceeds 26,000 pounds or registered gross vehicle weight, and any aircraft, barge or other watercraft or railroad locomotive transporting passengers or freight in or through this state: Provided, That the gross vehicle weight rating of the vehicles being towed is in excess of 10,000 pounds. 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
Motor fuel transporter: means a person who transports motor fuel outside the bulk transfer/terminal system by means of a transport vehicle, a railroad tank car or a marine vessel. See West Virginia Code 11-14C-2
Motor vehicle: means automobiles, motor carriers, motor trucks, motorcycles and all other vehicles or equipment, engines or machines which are operated or propelled by combustion of motor 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
Nonvisual: means synthesized speech, Braille and other output methods not requiring sight. See West Virginia Code 3-1C-3
oath: shall be deemed to include an affirmation and the word "swear" or "sworn" to be complied with if the person referred to make solemn affirmation. See West Virginia Code 2-2-7
Oath: A promise to tell the truth.
Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
Offense: includes every act or omission for which a fine, forfeiture, or punishment is imposed by law. See West Virginia Code 2-2-10
Office: shall be construed to mean "public office" which shall include (1) any elective office provided for by the Constitution or laws of the United States or of this state to which a salary or other compensation attaches, and (2) membership in a Constitutional convention. See West Virginia Code 3-1-2
Ordinance: shall mean the ordinances and laws enacted by the governing body of a municipality in the exercise of its legislative power, and in one or more articles of this chapter, ordinances enacted by a county commission. See West Virginia Code 8-1-2
Oversight: Committee review of the activities of a Federal agency or program.
Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
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
Person: shall mean any individual, firm, partnership, corporation, company, association, joint-stock association, or any other entity or organization of whatever character or description. See West Virginia Code 8-1-2
Personal property: All property that is not real property.
personal property: includes goods, chattels, real and personal, money, credits, investments, and the evidences thereof. See West Virginia Code 2-2-10
Plaintiff: The person who files the complaint in a civil lawsuit.
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
Present value: means the amount as of a date certain of one or more sums payable in the future, discounted to the date certain. See West Virginia Code 46-2A-103
Principal: means :
(A) If a partnership, all its partners. See West Virginia Code 11-14C-2
Probation: A sentencing alternative to imprisonment in which the court releases convicted defendants under supervision as long as certain conditions are observed.
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
Program: means the West Virginia Guaranteed Work Force Program established pursuant to section three of this article. See West Virginia Code 5B-2D-2
Project: means a tourism development project and/or a tourism development expansion project administered in accordance with the provisions of this article. See West Virginia Code 5B-2E-3
Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
Provider of alternative fuel: means a person who does one or more of the following:
(A) Acquires alternative fuel for sale or delivery to an alternative-fuel bulk end user or an alternative-fuel retailer. See West Virginia Code 11-14C-2
Purchase: includes taking by sale, lease, mortgage, security interest, pledge, gift or any other voluntary transaction creating an interest in goods. See West Virginia Code 46-2A-103
Qualified professional services destination facility: means a facility with a minimum qualified investment, as defined in this article, of not less than $80 million physically located in this state and adjacent or complementary to a historic resort hotel, which primarily furnishes and provides personal or professional services, or both types of services, to individuals who primarily are residents of another state or foreign county. See West Virginia Code 5B-2E-3
Quorum: The number of legislators that must be present to do business.
Rack: means a mechanism for delivering motor fuel from a refinery, terminal, marine vessel or bulk plant into a transport vehicle, railroad tank car or other means of transfer that is outside the bulk transfer/terminal system. See West Virginia Code 11-14C-2
Railroad locomotive: means diesel-powered equipment or machinery that rides on railroad rails and includes a switching engine. See West Virginia Code 11-14C-2
Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
real property: include lands, tenements and hereditaments, all rights thereto and interests therein, except chattel interests. See West Virginia Code 2-2-10
Receive: means acquisition of ownership or possession of motor fuel. See West Virginia Code 11-14C-2
Recorder: shall mean the recorder, clerk, or other municipal officer, by whatever name called, charged with the responsibility of keeping the journal of the proceedings of the governing body of the municipality and other municipal records. See West Virginia Code 8-1-2
Refiner: means a person who owns, operates or otherwise controls a refinery. See West Virginia Code 11-14C-2
Refinery: means a facility for the manufacture or reprocessing of finished or unfinished petroleum products usable as motor fuel and from which motor fuel may be removed by pipeline or marine vessel or at a rack. See West Virginia Code 11-14C-2
Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
Remand: When an appellate court sends a case back to a lower court for further proceedings.
Removal: means a physical transfer other than by evaporation, loss or destruction. See West Virginia Code 11-14C-2
Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
Retailer: means a person who sells motor fuel at retail or dispenses motor fuel at a retail location. See West Virginia Code 11-14C-2
Retailer of alternative fuel: means a person who maintains storage facilities, including alternative-fuel vehicle commercial refueling infrastructure, for alternative fuel and who sells the fuel at retail or dispenses the fuel at a retail location to operate a motor vehicle. See West Virginia Code 11-14C-2
Service of process: The service of writs or summonses to the appropriate party.
Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
Special fuel: means a gas or liquid, other than gasoline, used or suitable for use as motor fuel in an internal combustion engine or motor to propel or operate any form of vehicle, machine, or mechanical contrivance and includes products commonly known as natural or casing-head gasoline, diesel fuel, dyed diesel fuel, biodiesel fuel, transmix, ethanol, M100, ethanol fuel, E100, ethanol fuel blend, E85 and any fuel mixture that contains 85 percent or more alcohol by volume when combined with gasoline or other fuels and liquid fuel derived from coal through the Fischer-Tropsch process. 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
State Tax Division: means the Tax Division of the West Virginia Department of Revenue. See West Virginia Code 11-14C-2
Statute: A law passed by a legislature.
Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
Subpoena: A command to a witness to appear and give testimony.
Subpoena duces tecum: A command to a witness to produce documents.
Supplier: means a person that is:
(A) Subject to the general taxing jurisdiction of this state. See West Virginia Code 11-14C-2
Supplier: means a person from whom a lessor buys or leases goods to be leased under a finance lease. See West Virginia Code 46-2A-103
Tax Commissioner: means the West Virginia State Tax Commissioner or his or her delegate. See West Virginia Code 11-14C-2
Tax year: means the calendar year following the July first assessment day or, in the case of a public service business assessed pursuant to article six of this chapter, the calendar year beginning on the January first assessment day. See West Virginia Code 11-5-3
Taxpayer: means a person required to file a return for the tax imposed by this article or a person liable for payment of the tax imposed by this article. 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
Terminal operator: means a person who owns, operates or otherwise controls a terminal. See West Virginia Code 11-14C-2
Testimony: Evidence presented orally by witnesses during trials or before grand juries.
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
Tourism attraction: means a cultural or historical site, a recreation or entertainment facility, an area of natural phenomenon or scenic beauty, a West Virginia crafts and products center, or an entertainment destination center or a qualified professional services destination facility. See West Virginia Code 5B-2E-3
Tourism development expansion project: means the acquisition, including the acquisition of real estate by a leasehold interest with a minimum term of ten years. See West Virginia Code 5B-2E-3
Tourism development expansion project tax credit: means the tourism development expansion project tax credit allowed by section seven-a of this article. See West Virginia Code 5B-2E-3
Tourism development project: means the acquisition, including the acquisition of real estate by a leasehold interest with a minimum term of ten years. See West Virginia Code 5B-2E-3
Tourism development project tax credit: means the tourism development project tax credit allowed by section seven of this article. See West Virginia Code 5B-2E-3
Town: includes a city, village or town, and the word "council" any body or board, whether composed of one or more branches, which is authorized to make ordinances for the government of a city, town, or village. See West Virginia Code 2-2-10
Training: means custom-designed training given to employees or prospective employees of new or expanding businesses and industries within the state. See West Virginia Code 5B-2D-2
Training provider: means any persons, public or private educational institutions, agencies, companies or other entities that may be utilized for training or consultative services for an employer. See West Virginia Code 5B-2D-2
Transaction: means the delivering, accepting or presenting for recording of a document. See West Virginia Code 11-22-1
Transmix: means : (A) The buffer or interface between two different products in a pipeline shipment. 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
Trustee: means a person who is licensed as a supplier or a permissive supplier and receives tax payments from and on behalf of another pursuant to section twenty-four of this article. See West Virginia Code 11-14C-2
Trustee: A person or institution holding and administering property in trust.
Two-party exchange: means a transaction in which motor fuel is transferred from one licensed supplier or permissive supplier to another licensed supplier or permissive supplier pursuant to an exchange agreement. See West Virginia Code 11-14C-2
Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. ^{Source: OCC}
Uphold: The decision of an appellate court not to reverse a lower court decision.
Use: means the actual consumption or receipt of motor fuel by a person into a motor vehicle, aircraft or watercraft. See West Virginia Code 11-14C-2
Value: means in the case of any document not a gift, the amount of the full actual consideration for the document, paid or to be paid, including the amount of any lien or liens assumed. See West Virginia Code 11-22-1
Variable Rate: Having a "variable" rate means that the APR changes from time to time based on fluctuations in an external rate, normally the Prime Rate. This external rate is known as the "index." If the index changes, the variable rate normally changes. Also see Fixed Rate.
Voter: shall mean any person who possesses the statutory and Constitutional qualifications for voting. See West Virginia Code 3-1-2
Watercraft: means any vehicle used on waterways. See West Virginia Code 11-14C-2