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

**Please note: Returns filed with supporting schedules containing more than 10 lines of information must be filed on MyTaxes. Any information provided as an attachment must be in an electronic editable format for review. Unless requested, copies of receipts and PDF files will no longer be accepted.

Motor Fuel Refund Worksheet

• Motor Fuel Tax Refund Application Effective 01/01/2024 through 12/31/2024:
• MFR-14G Government
MFR-14NG Non-Government
• Instructions
Prior Year Forms

• MFR-14 Receipt Summary Schedule
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