Form Wv/mft-511 - West Virginia Exporter Report (Page 2 of 2) in pdf

WEST VIRGINIA MOTOR FUEL EXCISE TAX

EXPORTER INSTRUCTIONS

OVERVIEW:

REQUIRED SCHEDULES

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PROVIDE ALL INFORMATION REQUESTED ON THIS REPORT - Attach all the Required Schedules

Schedule 7A – Schedule of Exported Sales, Destination State Tax Paid

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You must file this report monthly even if no activity occurred during the month.

Schedule 7B – Schedule of Exported Sales, West Virginia Tax Paid

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Your report must be postmarked by the Last Day of the month following the report month.

Schedule 11 – Schedule of Diversions into West Virginia

Schedule 11A – Schedule of Diversions from West Virginia

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Schedule 7A and Schedule 7B must be submitted in duplicate.

You may be assessed penalties and interest for any late-filed return and/or late payment of taxes due.

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REFUND CALCULATION

Line 1

By product type - enter gallons exported (from Schedule 7B) on which the West Virginia Excise Tax Flat rate was paid.

Line 2

By product type - enter gallons exported (from schedule 7B) on which the West Virginia Excise Tax Variable rate was paid.

Line 3

By product type – enter gallons of motor fuel diverted from West Virginia (from Schedule 11A) on which the West Virginia Excise Tax Flat rate was paid.

Line 4

By product type – enter gallons of motor fuel diverted from West Virginia (from Schedule 11A) on which the West Virginia Excise Tax Variable rate was paid.

Line 5

Add lines 1 and 3 and enter the total gallons to be refunded at the West Virginia Excise Flat rate.

Line 6

Add lines 2 and 4 and enter the total gallons to be refunded at the West Virginia Excise Variable rate.

Line 7

Multiply line 5 x .2050 (flat rate) and enter the total amount of refund due.

Line 8

Multiply line 6 x .117 (variable rate) and enter the total amount of refund due.

Line 9

By product type - add lines 7 and 8 and enter the total amount of refund due for both rates.

Line 10

Add all columns for line 9 and enter the total amount of refund due.

Line 11

Multiply line 10 x .0075 and enter the amount of discount received when remitting West Virginia Excise Tax on the motor fuel.

Line 12

Subtract line 11 from line 10 and enter the grand total refund due.

TAX DUE CALCULATION

Line 13

By product type – enter gallons diverted into West Virginia (Schedule 11) on which the West Virginia Excise Tax Flat rate is due.

Line 14

By product type – enter gallons diverted into West Virginia (Schedule 11) on which the West Virginia Excise Tax Variable rate is due.

Line 15

Multiply line 13 x .2050 (flat rate) and enter the total tax due.

Line 16

Multiply line 14 x .117 (variable rate) and enter the total tax due.

Line 17

By product type - add lines 15 and 16 and enter the total tax due.

Line 18

Add all columns for line 17 and enter the total amount of tax due.

Line 19

If line 12 is greater, subtract line 18 from line 12, enter the amount of refund requested. Check either refund or credit to be applied to another tax return.

Line 20

If line 18 is greater, subtract line 12 from line 18, enter the amount of tax due. Check ACH Credit, ACH Debit, or Check Attached.

CERTIFICATION:

PROVIDE THE REQUESTED INFORMATION FOR THE AUTHORIZED REPRESENTATIVE.