Motor Carrier Road Tax (MCRT) - Licensing Requirements

You may license your vehicles through West Virginia if you meet all of these conditions:

  • You are a West Virginia based intrastate motor carrier (your qualified motor vehicles are registered in West Virginia) traveling in West Virginia ONLY, and
  • You have qualified motor vehicles which travel in West Virginia, and
  • You keep the operational control and records for your vehicles in West Virginia or can make your records available for audit in West Virginia.

To inquire about your standing, you may submit a request for a letter of good standing using form GSR-01 by sending it to the address listed on the form. Once you have completed all necessary tax requirements and have received your Letter of Good Standing, you may send a copy of that letter with your MCR Application (for new carriers) or your MCR Renewal Application to the DMV/IRP Office at the address listed on the form to obtain your IFTA credentials. You must apply for one MCR license for your entire fleet. You must obtain a MCR decal for each qualified motor vehicle that you are only operating in West Virginia. Your MCR license and decals are good for the calendar year, and they must be renewed annually. *You do not need to obtain MCR decals for a vehicle that you have already credentialed under IFTA.

The reporting period is consistent with the calendar year of January 1 through December 31. The returns are due the last day of the month following the end of the year. Your fuel tax license (account) may be revoked if you fail to file fuel tax reports, fail to pay all fees or do not follow our record keeping requirements. Do not operate vehicles in your fleet while your license is revoked. All law enforcement agencies will be notified of this action. Vehicles operating after revocation/suspension will be subject to a citation.

Adequate record keeping is important to the Department to ensure compliance with the reporting and payment of any tax liabilities. Every licensee shall maintain records to substantiate information reported on the annual tax report. These records must be maintained for a period of four (4) years from the due date of the return or the date that the return was filed, whichever is later. Records must be made available upon request. A licensee's records should be maintained at a location in West Virginia. If these records are not maintained in West Virginia or are not made available in West Virginia, an auditor's travel expenses will be billed to the licensee upon completion of an audit.

You may cancel your MCR account when you are no longer operating qualified motor vehicles via intrastate travel. To request the cancellation of your fuel license, complete the annual tax report for the last operational year. On the report, mark your request for cancellation and give the date of closure. If you sell your business, the FTA Unit must be notified in writing immediately, so that the existing license can be cancelled and a proper license issued to the new owner. A new application form is needed to reactivate your canceled account. You must return the MCR license, remove the decals from the cab of the truck, and file any required tax returns. MCR decals MUST be removed from vehicles prior to the closure or sale of a business or sale of a vehicle. All decals, both used and unused, must be returned. You may not sell or transfer decals and you may not receive or purchase decals from anyone other the Division of Motor Vehicles. Any person who does so is guilty of a felony.