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Motor Fuel Terminal Operator
A Motor Fuel Terminal Operator is someone who owns, operates or otherwise controls a terminal.
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.
Point of imposition of motor fuels tax - Shall remit payment to this state at the same time and on the same basis as a supplier.
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.
Exemptions from tax:
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Motor fuel imported into this state in the motor fuel supply tank or tanks of a motor vehicle.
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Propane is exempted from Flat rate for heating.
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Dyed Kerosene, Aviation Gasoline, Aviation Jet Fuel, No 1 Fuel Oil, Heating Oil, Dyed Biodiesel, and Dyed Diesel are all exempted from the flat rate.
For information regarding the Motor Fuel Excise Tax, please see the West Virginia Code
§11-14C.
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MFT-510
Motor Fuel Excise Tax Surety Bond
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MFT-510A
Motor Fuel Excise Tax Cash Bond
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MFT-503A
Schedule 2A Terminal Operator's Schedule of Receipts
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MFT-503B
Schedule 4A Terminal Operator's Schedule of Disbursements
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MFT-503C
Schedule 1/7A Terminal Operator's Schedule of Inventories