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

W. Va. Code § 11-14B-5

Scope of agreement

Official textcode.wvlegislature.gov12 subsections

An international fuel tax agreement may provide for:

# (a)

Determining the base jurisdiction of motor carriers;

# (b)

Making and retaining of records by motor carriers;

# (c)

Auditing the books and records of motor carriers and auditing procedures;

# (d)

Exchanging information for purposes of motor fuel use tax administration and collection;

# (e)

Determining persons eligible for a motor carrier tax license or registration;

# (f)

Defining qualified motor carriers;

# (g)

Determining if or when bonding is required;

# (h)

Specify reporting requirements and periods;

# (i)

Specifying uniform penalty and interest rates for late reporting and payment of motor fuel use taxes;

# (j)

Determining methods for collecting and forwarding of motor fuel use taxes and penalties to another jurisdiction; and

# (k)

Any other provision which the parties to the agreement believe will facilitate administration of the agreement and collection of motor fuel use taxes from interstate motor carriers.

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