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Home » US Law » 2022 West Virginia Code » Chapter 11. Taxation » Article 14C. Motor Fuel Excise Tax » §11-14C-34. Shipping Documents; Transportation of Motor Fuel; Civil Penalty

(a) A person shall not transport motor fuel loaded at a terminal rack unless the person has a shipping document, that complies with this section. A terminal operator shall give a shipping document to the person who operates the means of conveyance into which motor fuel is loaded at the terminal rack.

(b) The shipping document issued by the terminal operator shall contain the following information and any other information required by the commissioner:

(1) Identification, including address, of the terminal or bulk plant from which the motor fuel was received;