A Motor Fuel Terminal Operator is someone who owns, operates or otherwise controls a terminal.
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 - Shall remit payment to this state at the same time and on the same basis as a supplier.
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.
Exemptions from tax:
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
Schedule 2A Terminal Operator's Schedule of Receipts
Schedule 4A Terminal Operator's Schedule of Disbursements
Schedule 1/7A Terminal Operator's Schedule of Inventories