Motor Fuel Producer

A Motor Fuel Producer is someone who produces, refines, blends, distills, manufactures or compounds motor fuel. A producer is required to report any taxable activity if you own, operate, or otherwise control facilities with producing/manufacturing or petroleum-refining capabilities in West Virginia.

Electronic Filing

You may register to file online at MyTaxes.WVTax.Gov.

Each Motor Fuel tax return in MyTaxes will have a link to its own individual spreadsheet and import link. Filing instructions are located on the FAQ tab of each spreadsheet.

Additional Information

Point of imposition of motor fuels tax - Motor Fuel Produced/manufactured shall be deemed received by such person and tax is due once fuel is produced.

Point of imposition of motor fuels tax on alternative fuels - If not taxed at the point of imposition described above, then at the time alternative fuel is sold for use in a highway vehicle.

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

Forms

  • MFT-510 Motor Fuel Excise Tax Surety Bond