Form Wv/mft-506 - West Virginia Motor Fuel Backup Tax Report Page 2
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2WV/MFT-506
WEST VIRGINIA MOTOR FUEL BACKUP TAX REPORT
Motor Fuel is defined as: Gasoline, blended fuel, aviation fuel and any special fuel (gas or liquid) used or suitable for
use in an internal combustion engine (including diesel, dyed diesel, kerosene, propane, biodiesel, liquefied petroleum
gas, liquefied natural gas, compressed natural gas, transmix, etc.)
Per WV §11-14C-8: The operator of a highway vehicle that uses untaxed or refunded motor fuel that is taxable is
liable for the tax.
(1) Dyed diesel fuel that is used to operate a highway vehicle for a taxable use other than an exempt use.
(2) Motor fuel that was allowed an exemption from the motor fuel tax and then used or consumed on highway.
(3) Motor fuel that is used to operate a highway vehicle after an application for a refund of tax paid on the motor
fuel is made or allowed on the basis that the motor fuel was used for an off highway purpose.
Filing Information
OVERVIEW:
- Provide all information requested on this report
- Your report must be postmarked by the Last Day of the month following the report month.
- You may be assessed penalties and interest for any Late File Return and/or Late Payment of Taxes Due
Instructions for Completing Backup Tax Computation
Column 2
Line 1
Enter the Total Gallons of motor fuel exempt from the flat rate that was used in a taxable manner.
Line 2
Enter the Total Gallons of motor fuel used in a taxable manner that was previously refunded on a refund application
Line 3
Enter the Total Gallons of motor fuel used in a taxable manner that was previously un-taxed.
Column 4
Line 1
Multiply Column 2 Line 1 by tax rate in Column 3 Line 1.
Line 2
Multiply Column 2 Line 2 by tax rate in Column 3 Line 2.
Line 3
Multiply Column 2 Line 3 by tax rate in Column 3 Line 3.
Line 4
Add Column 4, Lines 1, 2, and 3
Line 5
Any additional Non-Waivable Interest to the Tax in Line 4
Line 6
In addition to interest, a penalty of 5% per month (not to exceed 25%) is imposed if the return is late. Multiply
Line 4 by 0.05 by the number of months late. If no tax is due, a late filing penalty of $50 per month
for each month or part of a month after the due date must be remitted.
Line 7
Add Lines 4 through 6
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