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

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WV Code §11-14C:
State law provides for a refund of the Motor Fuel Excise Tax - Flat Rate ($0.205) on special fuel 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.
OFF-HIGHWAY REFUND 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 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.
Applicant 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:
•
Special fuel must be purchased in quantities of twenty-five (25) gallons or more, each time special
fuel is purchased, for use as a motor fuel in internal combustion engines not operated upon
highways of this state.
•
Special fuel must be consumed and refund application filed within the quarter from the month of
purchase or delivery, whichever is earlier, as determined by the invoice date(s).
•
Attach original or duplicate original invoice. Certified copies of sales slips, invoices, billing
statements, and electronic invoices are acceptable in lieu of original invoices at the discretion of the
Tax Commissioner.
•
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 the quarter.
•
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

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