Motor Fuel Tax Refund

West Virginia State Code provides for a refund of tax paid motor fuel for the excise tax flat rate and/or variable rate taxes under applicable refund categories.

Motor Fuel Licensee Information

Additional Information

For information regarding the Motor Fuel Tax Refund, please see the West Virginia Code §11-14C-9.

Forms

Motor Fuel Refund Worksheet

• Motor Fuel Tax Refund Application Effective 01/01/2022 through 12/31/2022:
• MFR-14G Government
• MFR-14NG Non-Government
• Instructions Prior Year Forms

• MFR-14 Receipt Summary Schedule. Record of West Virginia Tax Paid - Motor Fuel Purchases. Effective 07/01/2016. Prior Year Forms

• Schedule-A WV/MFR-14NG Worksheet: Sellers of Propane to Poultry House Consumers: Schedule A: Customer List: Effective 07/01/2016. Prior Year Forms

• Schedule-B (Form WV/MFR-14): Motor Fuel Excise Tax Casualty Loss Statement (Submit with the filing of the Motor Fuel Refund Application MFR-14). Effective 07/01/2016. Prior Year Forms

• Schedule-C (Form WV/MFR-14): Retailers of Clear Kerosene Sold for Heating of Public/Private Dwellings (Provide with the filing of the Motor Fuel Refund Application WV/MFR-14). Effective 07/01/2016. Prior Year Forms

• Schedule-D (Form WV/MFR-14): Refund Worksheet - Gasoline/Special Fuel. Effective 07/01/2016. Prior Year Forms

• Schedule-E (Form WV/MFR-14): Bulk/Retail Evaporation. Effective 01/01/2020 to 12/31/2020. Prior Year Forms