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Home » US Law » 2022 West Virginia Code » Chapter 11. Taxation » Article 14C. Motor Fuel Excise Tax » §11-14C-10. Persons Required to Be Licensed

§11-14C-10. Persons required to be licensed.

(a) A person shall obtain the appropriate license or licenses issued by the commissioner before conducting the activities of:

(1) A supplier which includes a refiner;