Form Wv/mft-509ag-Gas - Motor Fuel Excise Tax Off-Highway Refund Application

WV State Code §11-14 C:

State law provides for a refund of the Motor Fuel Excise Tax - Flat Rate ($0.205) on gasoline purchased in

quantities of twenty-five gallons or more and used (consumed) as a motor fuel in an internal combustion engine(s)

not operated upon the highways of this state.

AGRICULTURAL PURPOSES:

This off-highway refund is for the activities of:

A. Cultivating the soil, including the planting and harvesting of crops, for the commercial production of food, fiber, and

ornamental woodland products.

B. Using land for breeding and management of farm livestock; including dairy, apiary (bees), equine (horses) or

poultry husbandry.

C. Using land for the practice of horticulture including the growing of Christmas trees, orchards and nursery stock.

NOTE: Agriculture purposes shall not include commercial forestry, growing of timber for commercial

purposes, or any other activity that normally would not be in included in A, B, or C.

INFORMATION AND INSTRUCTIONS

Failure to comply with the instructions or failure to complete the application may result in the denial of the refund, a

delay in payment, or reduction in the amount requested.

The application must be completed timely and accurately.

Any application for a refund not timely filed is not construed to be or constitute a moral obligation of the State of West

Virginia for payment. Incomplete forms or late-filed applications will be denied.

WV Identification Number: Enter your West Virginia Identification Number. If you do not have a West Virginia

Identification Number, enter your Federal Employer Identification Number. If you do not have a West Virginia

Identification Number or a Federal Employer Identification Number, enter your Social Security Number.

Applicants Name and Address: Complete all requested information. Checks will be issued to the applicant at

the address as shown on this application.

Contact Person: Provide someone who can discuss the application if necessary.

Bulk Storage Capacity: If you maintain bulk storage, enter the total number of gallons that can be held at your

facility.

Location: Provide the location where the fuel was consumed.

FUEL ACCOUNTABILITY:

•

Gasoline for agricultural purposes must be purchased in quantities of twenty-five (25) gallons or more, each

time gasoline is purchased, for use as a motor fuel in internal combustion engines not operated upon highways

of this state.

•

Fuel must be consumed and refund application filed within twelve (12) months from the month of purchase or

delivery, whichever is earlier, as determined by the invoice date(s).

•

Copies of sales slips and invoices may be submitted when the gasoline is used to operate tractors and gas

engines or threshing machines for agricultural purposes. Third party billing statements are not acceptable.

•

Invoices must provide complete details of the purchase: Name and address of supplier, name and address of

purchaser, date of purchase or delivery, product purchased, number of gallons purchased and the price of

product.

•

Inventory is determined for timely filing by the date(s) of the invoice(s) making up the inventory.

Inventories must be used within twelve (12) months of purchase.

•

Invoices must not be altered or erased.

•

The right to receive a refund is not assignable. No payment of the refund may be made to any person other

than the original person entitled.

•

The Motor Fuel Excise Tax – Variable Rate is not refundable for this use.

GENERAL INFORMATION: The information provided is to assist a person filing a refund application and to possibly avoid

delays in the processing of your application.

Should you have any questions, please contact one of the following:

Carol Brown

Donald Butler

(304) 558-8627

(304) 558-8623

cbrown@tax.state.wv.us

dbutler@tax.state.wv.us

Beverly Segsworth

Donna Purdy

(304) 558-8624

(304) 558-8625

bsegsworth@tax.state.wv.us

dpurdy@tax.state.wv.us

Crystal Ellington

(304) 558-8626

cellington@tax.state.wv.us

Form Wv/mft-509ag-Gas - Motor Fuel Excise Tax Off-Highway Refund Application - 2007 Page 2

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