West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-14C-14
Grounds for denial of license
(a) The commissioner may refuse to issue a license under this article if the applicant or any principal of the applicant that is a business entity has:
# (1)
Had a license or registration issued under prior law or this article canceled by the commissioner for cause;
# (2)
Had a motor fuel license or registration issued by another state canceled for cause;
# (3)
Had a federal certificate of registry issued under section 4101 of the Internal Revenue Code, or a similar federal authorization, revoked;
# (4)
Been convicted of any offense involving fraud or misrepresentation; or
# (5)
Been convicted of any other offense that indicates that the applicant may not comply with this article if issued a license.
Source: view the official text
In this chapter (40 sections)
- 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
- 11-14C-30 · Refund of taxes erroneously collected, etc.; refund for…
- 11-14C-31 · Claiming refunds
- 11-14C-32 · Payment of refund
- 11-14C-33 · General procedure and administration; crimes and penalties