Licensure; Bond

5.1. Licensure is required for a producer or manufacturer, an alternative-fuel bulk end user, a provider of alternative fuel, a retailer of alternative fuel as well as a supplier including a refiner, a permissive supplier, an importer, an exporter, a terminal operator, a blender, a motor fuel transporter, or a distributor.

5.1.a. A person must have the applicable license for each of the above activities prior to beginning the activity in this state.

5.1.b. A person engaged in more than one of the above activities, must have a separate license for each activity, unless determined otherwise by the Tax Commissioner.

5.2. The requirements for cash bonds, continuous surety bonds and proof of financial responsibility acceptable to the Tax Commissioner are set forth in W. Va. Code §11-14C-13.

5.2.a. The Tax Commissioner may require a taxpayer to file an additional amount where a bond is initially required or to file a bond where no initial bond is required. The taxpayer must comply within 30 days of the Tax Commissioner's notice.

5.2.b. Bond is not initially required in order to obtain a license as a producer or manufacturer, an alternative-fuel bulk end user, a provider of alternative fuel or a retailer of alternative fuel. If a taxpayer fails to file a return, fails to timely remit all the tax due, or fails to comply with W. Va. Code §11-14C-1 et seq. the Tax Commissioner may require a bond in an amount to be determined by the Tax Commissioner. The taxpayer has 30 days to comply with the Tax Commissioner's notification.
§11-14C-6. Reports and Payment of Tax.

6.1. All tax payments due to this state which are received by a motor fuel taxpayer shall be held by the taxpayer as trustee in trust for this state. The taxpayer has a fiduciary duty to remit to the Tax Commissioner the total amount of tax received. A motor fuel taxpayer is liable for all taxes collected.

6.2. Returns and payment are due on the same date.

6.2.a. Where no tax is due, the return must be timely filed, complete and signed. Where a tax is due, payment is to accompany the timely filed, complete and signed return.

6.2.b. The Tax Commissioner may require all or certain taxpayers to file tax returns and payments electronically.

6.2.c. The Tax Commissioner may, upon notice, require more information from a taxpayer, require more frequent filing or both. The taxpayer has 30 days from the receipt of notice to comply with the Tax Commissioner's request.

6.3. Monthly returns are filed on or before the last day of a calendar month for the previous month by those persons liable for the motor fuel excise tax levied at the point of imposition prescribed in W. Va. Code §11-14C-6 including the following:

6.3.1. A terminal operator,

6.3.2. A supplier or refiner,

6.3.3. An importer,

6.3.4. A blender,

6.3.5. A person incurring liability for the backup tax,

6.3.6. A permissive supplier,

6.3.7. A motor fuel transporter, and

6.3.8. An exporter and

6.3.9. A producer/manufacturer.

6.3.a. The Tax Commissioner will accept the Federal ExSTARS terminal operator report provided to the Internal Revenue Service in lieu of the state terminal operator report.

6.4. A monthly report is required by the Tax Commissioner for those licensees whose average monthly tax liability is $10,000 or more a month.

6.5. Alternative fuel that is not required to report monthly, as in §§6.3. and 6.4 above, must file an annual return. This includes reports by an alternative-fuel bulk end user, a provider of alternative fuel, a retailer of alternative fuel and by those persons liable for the motor fuel excise tax levied at the point of imposition prescribed in W. Va. Code §11-14C-6a.

6.5.a. Beginning January 1, 2014, and continuing thereafter, an annual return and payment is due on or before January 31 for the previous calendar year. For example, the return and payment for calendar year 2014 is due on or before January 31, 2015. Field gas reporting is addressed in a separate rule.