A Motor Fuel Producer is someone who produces, refines, blends, distills, manufactures or compounds motor fuel. A producer is required to report any taxable activity if you own, operate, or otherwise control facilities with producing/manufacturing or petroleum-refining capabilities in West Virginia.

Licensing Requirements

Bonding Requirements

Motor Fuel Licensee Information

Electronic Filing

Return Spreadsheet - A spreadsheet which creates motor fuel return files which you can upload to the MyTaxes website. Updated 12/28/2021.

Electronic File Layout - Instructions and specifications you'll need to produce motor fuel return files which you can upload to the MyTaxes website. Updated 01/20/2016.

Creating the File - A Power Point presentation which shows an overview of how to use the spreadsheet to create return files.

Submitting the File - A Power Point presentation which gives step-by-step instructions about how to file motor fuel returns on the MyTaxes website. Updated 08/17/2010.

Additional Information

Point of imposition of motor fuels tax - Motor Fuel Produced/manufactured shall be deemed received by such person and tax is due once fuel is produced.

Point of imposition of motor fuels tax on alternative fuels - If not taxed at the point of imposition described above, then at the time alternative fuel is sold for use in a highway vehicle.

For information regarding the Motor Fuel Excise Tax, please see the West Virginia Code §11-14C.

Forms

• MFT-APP Motor Fuel Excise Tax License Application Instructions

• MFT-510 Motor Fuel Excise Tax Surety Bond

• MFT-510A Motor Fuel Excise Tax Cash Bond

• MFT-514 Motor Fuel Producer Report Effective 07/01/2017 through December 31, 2017 Prior year forms

• MFT-514 Motor Fuel Producer Report Effective January 1, 2017 through June 30, 2017 Prior year forms