For an alternative-fuel bulk end user, a provider of alternative fuel and a retailer of alternative fuel, there is no bond. If the taxpayer fails to file a return or remit tax due under this article, the commissioner may require a cash bond or a cash bond or a continuous surety bond in an amount to be determined by the commissioner.

MFT-510 Motor Fuel Excise Tax Surety Bond

MFT-510A Motor Fuel Excise Tax Cash Bond

For additional information regarding Bonding Requirements, please see the West Virginia Code §11-14C-13.