West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-14C-10
Persons required to be licensed
Official textcode.wvlegislature.gov14 subsections
# (a)
A person shall obtain the appropriate license or licenses issued by the commissioner before conducting the activities of:
# (1)
A supplier which includes a refiner;
# (2)
A permissive supplier;
# (3)
An importer;
# (4)
An exporter;
# (5)
A terminal operator;
# (6)
A blender;
# (7)
A motor fuel transporter;
# (8)
A distributor;
# (9)
A producer/manufacturer;
# (10)
An alternative-fuel bulk end user;
# (11)
A provider of alternative fuel; or
# (12)
A retailer of alternative fuel.
# (b)
A person who is engaged in more than one activity for which a license is required shall have a separate license for each activity, except as otherwise determined by the commissioner.
Source: view the official text
In this chapter (40 sections)
- 11-14B-9 · Exchange of information
- 11-14B-10 · Audits
- 11-14B-11 · Disposition of moneys; international fuel tax agreement…
- 11-14B-12 · Regulations
- 11-14B-13 · Legal remedies
- 11-14B-14 · General procedure and administration; conformity with…
- 11-14B-15 · Criminal penalties
- 11-14B-16 · Reimbursement of expenses of Tax Commissioner
- 11-14B-17 · Severability
- 11-14C-1 · Short title; nature of tax
- 11-14C-2 · Definitions
- 11-14C-3 · Rules; forms
- 11-14C-4 · Exchange of information; criminal penalty for unauthorized…
- 11-14C-5 · Taxes levied; rate
- 11-14C-6 · Point of imposition of motor fuels tax
- 11-14C-6A · Point of imposition of motor fuels tax on alternative fuel
- 11-14C-7 · Tax on unaccounted-for motor fuel losses; liability
- 11-14C-8 · Backup tax; liability
- 11-14C-9 · Exemptions from tax; claiming refunds of tax
- 11-14C-9A · Additional exemptions from tax
- 11-14C-10 · Persons required to be licensed
- 11-14C-11 · License application procedure
- 11-14C-12 · Permissive supplier requirements on out-of-state removals
- 11-14C-13 · Bond requirements
- 11-14C-14 · Grounds for denial of license
- 11-14C-15 · Issuance of license
- 11-14C-16 · Notice of discontinuance, sale or transfer of business
- 11-14C-17 · License cancellation
- 11-14C-18 · Records and lists of license applicants and licensees
- 11-14C-19 · When tax return and payment are due
- 11-14C-20 · Remittance of tax to supplier or permissive supplier
- 11-14C-21 · Notice of cancellation or reissuance of licenses; effect of…
- 11-14C-22 · Information required on return filed by supplier or…
- 11-14C-23 · Deductions and discounts allowed a supplier and a…
- 11-14C-24 · Duties of supplier or permissive supplier as trustee
- 11-14C-25 · Returns and discounts of importers
- 11-14C-26 · Informational returns of terminal operators
- 11-14C-27 · Informational returns of motor fuel transporters
- 11-14C-28 · Exports
- 11-14C-29 · Identifying information required on return