For an alternative-fuel bulk end user, a provider of alternative fuel and a retailer of alternative fuel, there is no bond. If the taxpayer fails to file a return or remit tax due under this article, the commissioner may require a
cash bond or a continuous
surety bond in an amount to be determined by the commissioner.
Motor Fuel Excise Tax Surety Bond
Motor Fuel Excise Tax Cash Bond
For additional information regarding Bonding Requirements, please see the West Virginia Code