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When is My Return Due?
All Supplier, Importer, Transporter, and Exporter tax returns are due at the end of the month following the close of the reporting period. If the end of the month falls on a Saturday, Sunday, or legal holiday, the return is due on the first business day of the following month. Returns must be postmark on or before the due date.
If you are a Distributor with Alternative Fuel activity your return is due January 31st. If this day falls on a Saturday or Sunday the return is due on the first business day in February. Return must be postmark on or before the due date.
How Can I Find Out if Someone has a Motor Fuel License?
West Virginia has a Motor Fuel Licensee Information website that is dedicated to keeping up to date information on licenses. You can obtain this information by visiting this site.
What is a Diversion?
A diversion occurs when fuel is delivered to a state other than the destination state printed on the terminal issued bill of lading.
If I Am a Licensed Importer, Exporter, and/or Distributor Transporting My Own Product, Am I Required to Have a Transporter's License?
No, a transporter's license is not required if you are transporting your own product. A transporter's license is only required if you are transporting product for hire.
How Can I Obtain a Confirmation/Diversion Number?
The confirmation/diversion number must be on the shipping document given to the purchaser and be obtained prior to the diversion. To obtain a confirmation number, you must register at http://www.fueltrac.us/. This system is accessible 24 hours a day, 7 days a week.
If I Purchase Fuel In West Virginia for Export to Another State and Then Divert Part of the Fuel for Delivery In West Virginia, Do I Need to Get a Diversion Number?
Yes. The diversion number must be on the shipping document given to the purchaser and be obtained prior to the diversion.
When I Import Fuel Into West Virginia, Do I Need To Obtain a Diversion Number for Each Load I Bring In?
Only when the bill of lading shows a destination state that is different from the state where the fuel is actually delivered. If the bill of lading shows the correct state and West Virginia tax had been collected, you do not need to obtain a diversion number.
If I Import From Another State Into My Bulk Plant In West Virginia, Pay the West Virginia Tax On the Fuel, and Then Sell the Fuel To Customers Back In Another State, How Do I Get a Refund Of the West Virginia Tax?
You must be licensed as an exporter prior to conducting this activity. You may file a claim for refund for the West Virginia tax paid on your Exporter Return.