W. Va. Code R. § 110-15M-9
Application to motor fuel tax
9.1. This rule does not apply to the motor fuel tax as imposed pursuant to W. Va. Code §11-15-8b and §11-15A-13a.
9.2. The motor fuel tax as imposed pursuant to W. Va. Code §11-15-8b and §11-15A-13a is essentially a tax imposed at the wholesale level.
Amendment history
7/1/2022
Source: view the official text
Nearby sections (25 sections)
- 110-15L-2 · Definitions
- 110-15L-3 · Exemption from the Consumer Sales and Service Tax
- 110-15L-4 · Exemption from Use Tax
- 110-15L-5 · Claiming the Exemption
- 110-15M-1 · General
- 110-15M-2 · Background
- 110-15M-3 · Definitions
- 110-15M-4 · Requirements for absorbing or assuming the tax
- 110-15M-5 · Identity of the taxpayer
- 110-15M-6 · Refunds
- 110-15M-7 · Application to municipal sales and use taxes
- 110-15M-8 · Application to sales tax on motor vehicle sales
- 110-15M-9 · Application to motor fuel tax
- 110-15M-10 · Application to special district excise tax
- 110-16-1 · General
- 110-16-2 · Definitions
- 110-16-3 · Bingo Operations
- 110-16-4 · Licensing
- 110-16-5 · Annual License
- 110-16-6 · Limited Occasion License
- 110-16-6a · Super-Bingo License
- 110-16-7 · License Fees and Exemption From Taxes
- 110-16-8 · Information Required in Applications
- 110-16-9 · Amendment of License
- 110-16-10 · Licensee Rules