West Virginia Statutes

§ 11-14C-10 — Persons required to be licensed

West Virginia·Ch. 11 TAXATION·Art. 14C MOTOR FUEL EXCISE TAX
(a)A person shall obtain the appropriate license or licenses issued by the commissioner before conducting the activities of:
(1)A supplier which includes a refiner;
(2)A permissive supplier;
(3)An importer;
(4)An exporter;
(5)A terminal operator;
(6)A blender;
(7)A motor fuel transporter;
(8)A distributor;
(9)A producer/manufacturer;
(10)An alternative-fuel bulk end user;
(11)A provider of alternative fuel; or
(12)A retailer of alternative fuel.
(b)A person who is engaged in more than one activity for which a license is required shall have a separate license for each activity, except as otherwise determined by the commissioner.

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Legislative History

2013 Reg. Sess., SB454; 2003 Reg. Sess., SB496

Nearby Sections

15
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