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.
Motor Fuel Licensee Information
Return Spreadsheet - A spreadsheet which creates motor fuel return files which you can upload to the
MyTaxes website. Updated 01/04/2021.
Electronic File Layout - Instructions and specifications you'll need to produce motor fuel return files which you can upload to the
MyTaxes website. Updated 01/20/2016.
Creating the File - A Power Point presentation which shows an overview of how to use the spreadsheet to create return files.
Submitting the File - A Power Point presentation which gives step-by-step instructions about how to file motor fuel returns on the
MyTaxes website. Updated 08/17/2010.
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
Motor Fuel Excise Tax License Application
Motor Fuel Excise Tax Surety Bond
Motor Fuel Excise Tax Cash Bond
Motor Fuel Producer Report Effective 07/01/2017 through December 31, 2017
Prior year forms
Motor Fuel Producer Report Effective January 1, 2017 through June 30, 2017
Prior year forms