Record keeping and audits

6.1. Documentation verifying the information on MFT-USE for each calendar year, verification of payment of the variable rate component of the motor fuel tax, verification of the sales or use tax paid to other states for the calendar year for those years where such sales tax credit is requested, and verification of any other information requested by the Tax Commissioner, must be kept by the taxpayer for audit and inspection by the Tax Commissioner:

6.1.a. For tax years where there is no application for credit under W. Va. Code §11-15A-10a, the documentation must be kept for a period of three years after January 31, of the year following the calendar tax year.

6.1.b. For those years where a request for credit under W. Va. Code §11-15A-10a, is timely filed, the documentation supporting the information on MFT-USE, payment of the variable rate component of the motor fuel tax, verification of payment of the sales tax actually paid to other states and all information required in section five of this rule, must be kept for a period of three years after the request for credit is filed or January 31 of the year immediately following the taxable year, whichever is later.

6.2. Taxpayer records are subject to audit by the Tax Commissioner during reasonable business hours.

6.3. Persons are to be made available and are subject to interview and questioning during reasonable business hours by the Tax Commissioner or his or her designee concerning the content of the taxpayer’s records, the taxpayer’s methods and means of gathering the information, and the taxpayer’s methods and practices concerning its record keeping.

6.4. The documentation includes, but is not limited to: invoices, sales slips, billing slips, and logs showing mileage the taxpayer’s locomotives operated within and without West Virginia, all to support the information requested in sections four and five of this rule and any additional information the Tax Commissioner requested for the applicable tax year.