This article is enacted to conform laws of this state relating to registration of motor carriers and reporting and payment of motor fuel use taxes with requirements of the "Intermodal Surface Transportation and Efficiency Act of 1991", Public Law 102-240. More specifically: (1) Section 4005 of said act requires establishment of a single state registration […]
(a) The international fuel tax agreement provides that each base jurisdiction audit the records of motor carriers based in that jurisdiction to determine if the motor fuel taxes due all other base jurisdictions are properly reported and paid. When a base jurisdiction performs a motor fuel use tax audit on an interstate motor carrier based […]
(a) International fuel tax agreement clearing fund. — All amounts collected under the international fuel tax agreement shall be deposited daily by the Tax Commissioner into the international fuel tax agreement clearing fund which is hereby created in the State Treasury. (b) Distributions. — The Tax Commissioner shall distribute funds in the international fuel tax […]
The Tax Commissioner may adopt rules for the implementation, administration or enforcement of an international fuel tax agreement. These rules shall be promulgated in accordance with the provisions of article three, chapter twenty-nine-a of this code.
The legal remedies of any person served with an order or assessment under this article shall be those provided in this code to taxpayers in this state.
(a) All of the provisions of the West Virginia Tax Procedure and Administration Act set forth in article ten of this chapter, including amendments thereto, apply to motor fuel taxes collected under an International Fuel Tax Agreement. (b) In the event of any inconsistency between the provisions of article ten of this chapter and the […]
All of the provisions of the "West Virginia Tax Crimes and Penalties Act" set forth in article nine of this chapter, including amendments thereto, apply to the international fuel tax agreement taxes collectible under this article.
The Division of Motor Vehicles shall reimburse the Tax Commissioner for costs incurred by the Tax Commissioner to implement agreements entered into under this section and for any additional expenses as may be incurred by the Tax Commissioner to collect motor fuel use taxes under these agreements, when these expenses are not provided for in […]
If any provision of this article or the application thereof shall for any reason be adjudged by any court of competent jurisdiction to be invalid, that judgment shall not affect, impair or invalidate the remainder of this article, but shall be confined in its operation to the provision of this article directly involved in the […]
For purposes of this article: (a) "Base jurisdiction" means the member jurisdiction where a motor carrier is based for vehicle registration purposes and: (1) Where the operational control and operational records of the licensee's motor carriers are maintained or can be made available; and
(a) To facilitate adoption of the single point registration system in this state, the powers, duties and responsibilities of the Tax Commissioner under section seven, article fourteen-a of this chapter, are transferred to the commissioner of the Division of Motor Vehicles effective with the registration year that begins July 1, 1995: Provided, That no identification […]
(a) The Tax Commissioner may enter into cooperative reciprocal international fuel tax agreements on behalf of the State of West Virginia with the appropriate authorities of another state or group of states for administration of the motor fuel use taxes imposed by this state. (b) The Tax Commissioner may enter into any ancillary or related […]
An international fuel tax agreement may provide for: (a) Determining the base jurisdiction of motor carriers; (b) Making and retaining of records by motor carriers; (c) Auditing the books and records of motor carriers and auditing procedures; (d) Exchanging information for purposes of motor fuel use tax administration and collection; (e) Determining persons eligible for […]
(a) Even though the State of West Virginia is a member of the international fuel tax agreement, the State of West Virginia retains substantive authority to determine when the motor fuel use taxes imposed by this state apply, the applicable rate of tax, the applicable interest rate, and any other substantive tax issues related to […]
The terms of an international fuel tax agreement, or an amendment thereto, shall not be effective until they are stated in writing and a properly executed copy is filed with the Tax Commissioner.
A current copy of the international fuel tax agreement shall be maintained by the Tax Commissioner. A current copy of the international fuel tax agreement and any amendment thereto shall be published in the state register.
(a) The Tax Commissioner may, as required by the terms of any agreement executed under section four of this article, forward to the proper officers of any party to such agreement any information in the Tax Commissioner's possession relative to the manufacture, receipt, sale, use, transportation or shipment of motor fuels by any person. (b) […]
