Terms Used In West Virginia Code > Chapter 3 > Article 1A - State Election Commission and Secretary of State

• 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.
• 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.
• 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
• 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
• board: means a board of health serving one or more counties or one or more municipalities or a combination thereof. See West Virginia Code 16-1-2
• 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
• Bureau: means the Bureau for Public Health in the department. See West Virginia Code 16-1-2
• Candidate: shall mean any person to be voted for at an election. See West Virginia Code 3-1-2
• Chambers: A judge's office.
• 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
• Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
• Commissioner: means the commissioner of the bureau, who may be designated as the state health officer. See West Virginia Code 16-1-2
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• 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
• 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
• Department: means the West Virginia Department of Health and Human Resources: Provided, That beginning January 1, 2024, as used in this chapter, "department" and "Department of Health and Human Resources" means the Department of Health. See West Virginia Code 16-1-2
• Department: means the West Virginia Department of Health and Human Resources. See West Virginia Code 16-5CC-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
• director of health: means the state health officer. See West Virginia Code 16-1-2
• 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
• 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
• 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
• 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
• 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
• 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
• 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
• Oversight: Committee review of the activities of a Federal agency or program.
• 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: means every natural person, association or corporation. See West Virginia Code 11-22-1
• 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

• 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

• 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
• Rare disease: means any disease which affects fewer than 200,000 people in the United States and is known to be substantially under-diagnosed and unrecognized as a result of lack of adequate diagnostic and research information, including diseases known as "orphan diseases" for research purposes. See West Virginia Code 16-5CC-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
• 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.
• 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
• Secretary: means the secretary of the Department of Health and Human Resources: Provided, That beginning January 1, 2024, as used in this chapter, "secretary" means the secretary of the Department of Health. See West Virginia Code 16-1-2
• Secretary: means the Secretary of the West Virginia Department of Health and Human Resources. See West Virginia Code 16-5CC-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
• 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

• 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
• Watercraft: means any vehicle used on waterways. See West Virginia Code 11-14C-2