Motor Carrier Road Tax (MCRT) - How Do I

How do I open a MCR account and obtain a MCR license and fuel decals?

Before you may open an account and obtain your MCRT credentials, you must be in good standing with the Tax Division. To inquire about your standing, you may submit a request for a letter of good standing using the GSR-01 and sending it to the address listed at the bottom of the form.

Once you have completed all necessary tax requirements and have received your Letter of Good Standing, you may send a copy of that letter with your MCRT Application or your MCRT Renewal Application to the DMV/IRP Office at the address listed on the form to obtain your MCR credentials.

You must obtain one MCRT decal for each qualified motor vehicle that you operate in West Virginia only. Your MCRT decals are good for the calendar year, and they must be renewed annually.

What is a qualified motor vehicle?

You may license your vehicles through West Virginia if you meet all of these conditions:

1. You are a West Virginia based intrastate motor carrier, and
2. You have qualified motor vehicles which travel in West Virginia, and
3. You keep the operational control and records for your vehicles in West Virginia or can make your records available for audit in West Virginia.

MCRT is for qualified motor vehicles that do not leave the state of West Virginia.

Recreational vehicles and vehicles owned and operated by the United States Government and subsidiaries are exempt from fuel tax licensing by West Virginia. These are the only exempt vehicles in West Virginia.

When is my Motor Carrier Report due?

The Motor Carrier Road Tax portion of the Motor Carrier Report is an annual report that is due one month from the end of the filing period.

To avoid penalties for late filing, the tax report must be postmarked (or the submitted for electronically filed reports) no later than the last day of the month following the close of the reporting period. If the last day of the month falls on a Saturday, Sunday, or legal holiday, the next business day shall be considered the final filing date.

• The reporting period and due date are:
• January – December: Due January 31

The Motor Fuel Use Tax portion of the Motor Carrier Report is a quarterly report that is due one month from the end of the filing period.

This portion of the return is to be completed if aircraft, barge or other watercraft, or railroad is used for transportation of passengers or freight in or through West Virginia. This does not include recreational vehicles.

To avoid penalties for late filing, the tax report must be postmarked (or the submitted for electronically filed reports) no later than the last day of the month following the close of the reporting period. If the last day of the month falls on a Saturday, Sunday, or legal holiday, the next business day shall be considered the final filing date.

• The reporting quarters and due dates are:
• January - March (1st Quarter): Due April 30
• April - June (2nd Quarter): Due July 31
• July - September (3rd Quarter): Due October 31
• October - December (4th Quarter): Due January 31

I did not operate my vehicle during the reporting period; Do I still need to file a report?

You must report to us each year (truck or bus) or quarter (aircraft, barge or other watercraft, or railroad), depending on the mode of transportation used.

If you do not operate your vehicles during a reporting period, tell us on your return.

When you do not report, we must assume that you operated and are avoiding fuel tax payments.

Failure to file with us may result in penalty and/or revocation of your fuel tax credentials.

Where do I find the tax rates?

Tax rates are subject to change each quarter. To be sure that you are reporting the correct tax rate for a quarter, check the West Virginia Tax Division website.

How do I cancel my account?

You may cancel your Motor Carrier Road Tax account when you are no longer operating qualified motor vehicles via intrastate.

To request the cancellation of your motor carrier account, complete the tax report for the last operational period. On the report, mark your request for cancellation and give the date of closure.

If you sell your business, the FTA Unit must be notified in writing immediately, so that the existing account can be cancelled and proper credentials issued to the new owner. A new application form is needed to reactivate your canceled account.

You must remove and return the decals from the cab of the truck, and file any required tax returns. MCRT decals MUST be removed from vehicles prior to the closure or sale of a business or sale of a vehicle. All decals, both used and unused, must be returned.

You may not sell or transfer decals and you may not receive or purchase from anyone other the Division of Motor Vehicles. Any person who does so is guilty of a felony.