Along with an application for a license, either a
cash bond or a continuous
surety bond in the amount or amounts specified shall be filed.
For a supplier or permissive supplier license, the amount shall be a minimum of $100,000 or an amount equal to three months' tax liability, whichever is greater, but shall not exceed $2 million.
Motor Fuel Excise Tax Surety Bond
Motor Fuel Excise Tax Cash Bond
For additional information regarding Bonding Requirements, please see the West Virginia Code