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

MFR-14G West Virginia Motor Fuel Tax Refund Application - Government. Effective 01/01/2020 through 12/31/2020.
Instructions
Prior year forms...

MFR-14NG West Virginia Motor Fuel Tax Refund Application - Non-Government. Effective 01/01/2020 through 12/31/2020.
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 (Form WV/MFR-14): Sellers of Propane to Poultry House Consumers - 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...