Terms Used In West Virginia Code > Chapter 11 > Article 14C > Part 1 - General Provisions

• 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
• 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.
• 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.
• 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

• 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
• Chief judge: The judge who has primary responsibility for the administration of a court but also decides cases; chief judges are determined by seniority.
• Code: means the Code of West Virginia, 1931, as amended. See West Virginia Code 11-14C-2
• 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
• Contract: A legal written agreement that becomes binding when signed.
• 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.
• 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
• 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
• 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
• End seller: means the person who sells motor fuel to the ultimate user of the motor fuel. See West Virginia Code 11-14C-2
• 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
• Exporter: means a person that exports motor fuel from this state. See West Virginia Code 11-14C-2
• 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.
• 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
• Invoiced gallons: means the gallons actually billed on an invoice for payment. See West Virginia Code 11-14C-2
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• 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: 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}
• 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
• 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
• 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
• 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
• 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
• Principal: means :

  (A) If a partnership, all its partners. See West Virginia Code 11-14C-2

• 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

• 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
• Receive: means acquisition of ownership or possession of motor fuel. See West Virginia Code 11-14C-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
• Removal: means a physical transfer other than by evaporation, loss or destruction. See West Virginia Code 11-14C-2
• 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
• 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
• 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

• 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
• 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
• 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
• 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