Motor Fuel Backup Tax

The Motor Fuel Backup Tax is tax levied on the following:

  1. Dyed diesel fuel that is used to operate a highway vehicle for a taxable use other than a use exempt under 26 U.S.C. §4082;
  2. Motor fuel that was allowed an exemption from the motor fuel tax and was then used or consumed on a highway; and
  3. Motor fuel that is used to operate a highway vehicle after an application for a refund of tax paid on the motor fuel is made or allowed on the basis that the motor fuel was used for an off-highway purpose.

Motor Fuel Licensee Information

The operator of a highway vehicle that uses untaxed or refunded motor fuel that is taxable is liable for the tax. If the highway vehicle that uses the motor fuel is owned by or leased to a motor carrier, the operator of the highway vehicle and the motor carrier are jointly and severally liable for the tax. If the end seller of motor fuel taxable under this section knew or had reason to know that the motor fuel would be used for a purpose that is taxable under this section, the operator of the highway vehicle and the end seller are jointly and severally liable for the tax.

Additional Information

For information regarding the Motor Fuel Excise Tax, please see the West Virginia Code §11-14C.

Forms