Records and lists of license applicants and licensees

Official textcode.wvlegislature.gov

# (a)

The commissioner shall maintain a record of:

# (1)

All applicants for a license under this article;

# (2)

All persons to whom a license has been issued under this article; and

# (3)

All persons holding a current license issued under this article, by license category.

# (b)

The commissioner shall provide a list of licensees to any person who requests a copy. The list shall state the name, business address, and, if available, telephone number of each licensee on the list and may include other information determined appropriate by the commissioner.

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In this chapter (40 sections)

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
11-14C-34 · Shipping documents; transportation of motor fuel; civil…
11-14C-35 · Import confirmation number; civil penalty
11-14C-36 · Improper sale or use of untaxed motor fuel; civil penalty
11-14C-37 · Refusal to allow inspection or taking of fuel sample; civil…

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