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.

• Licensing Requirements
• Bonding Requirements
• Motor Fuel Licensee Information

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.

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.

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

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-APP Motor Fuel Excise Tax License Application
• Instructions

• MFT-510 Motor Fuel Excise Tax Surety Bond

• MFT-510A Motor Fuel Excise Tax Cash Bond

• MFT-514 Motor Fuel Producer Report
• Prior Year Forms