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The Motor Fuel Backup Tax is tax levied on the following:
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
MFT-506 Motor Fuel Backup Tax Report Effective 07/01/2017 through December 31, 2017 Prior year forms...
MFT-506 Motor Fuel Backup Tax Report Effective January 1, 2017 through June 30, 2017 Prior year forms...