West Virginia Code — Chapters 11 / 11A / 11B (Taxation)

W. Va. Code § 11-14B-2

Definitions

Official textcode.wvlegislature.gov14 subsections

For purposes of this article:

# (a)

"Base jurisdiction" means the member jurisdiction where a motor carrier is based for vehicle registration purposes and:

# (1)

Where the operational control and operational records of the licensee's motor carriers are maintained or can be made available; and

# (2)

Where some travel is accrued by motor carriers within the fleet.

# (b)

"Fuel use tax" means a tax imposed on or measured by the consumption of fuel in a motor carrier.

# (c)

"International fuel tax agreement" means the international agreement for the collection and distribution of fuel use taxes paid by motor carriers, developed under the auspices of the national Governors' association: Provided, That this term includes amendments to the international fuel tax agreement.

# (d)

"International registration plan" means the interstate agreement for the apportionment of vehicle registration fees paid by motor carriers developed by the American association of motor vehicle administrators.

# (e)

"Licensee" means a person who holds an uncanceled license issued by a base jurisdiction in accordance with the international fuel tax agreement.

# (f)

"Motor carrier":

# (1)

As used with respect to the international registration plan, has the meaning the term "apportionable vehicle" has under that plan; and

# (2)

As used with respect to the international fuel tax agreement, has the meaning the term "qualified motor vehicle" has under that agreement.

# (g)

"Motor fuel" means motor fuel as defined in article fourteen-c of this chapter.

# (h)

"Motor fuel use taxes imposed by this state" means the aggregate amount of taxes, expressed in cents per gallon, imposed by this state, under articles fourteen-a and fifteen-a of this chapter, on motor fuel consumed in this state by a motor carrier.

# (i)

"State" means any of the forty-eight contiguous states and the District of Columbia, and any other jurisdiction which imposes a motor fuel use tax and is a member of the international fuel tax agreement.

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