ENGROSSED
Senate Bill No. 132
(By Senators Craigo, Dittmar and Brackenrich)
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[Introduced February 26, 1993; referred to
the Committee on Finance.]
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A BILL to amend and reenact sections five and eleven-a, article
fourteen, chapter eleven of the code of West Virginia, one
thousand nine hundred thirty-one, as amended, relating to
exemptions from the gasoline and special fuels excise tax;
creating a refund of the tax for fuel purchases made by a
county, municipality or an agency of the county or
municipality; and removing any exemption granted to a
municipality or an agency of the municipality.
Be it enacted by the Legislature of West Virginia:
That sections five and eleven-a, article fourteen, chapter
eleven of the code of West Virginia, one thousand nine hundred
thirty-one, as amended, be amended and reenacted to read as
follows:
ARTICLE 14. GASOLINE AND SPECIAL FUEL EXCISE TAX.
§11-14-5. Exemptions from tax.
There shall be exempted from the excise tax on gasoline or
special fuel imposed by this article the following:
(1) All gallons of gasoline or special fuel exported fromthis state to any other state or nation.
(2) All gallons of gasoline or special fuel sold to and
purchased by the United States or any agency thereof when
delivered in bulk quantities of five hundred gallons or more.
(3) All gallons of gasoline or special fuel sold pursuant to
a government contract, in bulk quantities of five hundred gallons
or more, for use in conjunction with any municipal, county, state
or federal civil defense or emergency service program, or to any
person on whom is imposed a requirement to maintain an inventory
of gasoline or special fuel for the purpose of any such program:
Provided, That fueling facilities used for these purposes are not
capable of fueling motor vehicles and the person in charge of
such program has in his possession a letter of authority from the
tax commissioner certifying his right to such exemption.
(4) All gallons of gasoline or special fuel imported into
this state in the fuel supply tank or tanks of a motor vehicle,
other than in the fuel supply tank of a vehicle being hauled.
This exemption does not relieve a person owning or operating as
a motor carrier of any taxes imposed by article fourteen-a of
this chapter.
(5) All gallons of gasoline and special fuel used and
consumed in stationary off-highway turbine engines.
(6) All gallons of special fuel for heating any public or
private dwelling, building or other premises.
(7) All gallons of special fuel for boilers.
(8) All gallons of gasoline or special fuel used as a drycleaning solvent or commercial or industrial solvent.
(9) All gallons of gasoline or special fuel used as
lubricants, ingredients or components of any manufactured product
or compound.
(10) All gallons of gasoline or special fuel sold to any
urban mass transportation authority, created pursuant to the
provisions of article twenty-seven, chapter eight of this code,
for use in an urban mass transportation system.
(11) All gallons of gasoline or special fuel sold for use as
aircraft fuel.
(12) All gallons of gasoline or special fuel sold for use or
used as a fuel for commercial watercraft.
(13) All gallons of special fuel sold for use or consumed in
railroad diesel locomotives.
§11-14-11a. Refund of tax on gasoline or special fuel paid by
any county, municipality or county or municipal agency or by
volunteer fire departments, nonprofit ambulance services and
emergency rescue services.
The tax imposed by this article and paid by any county or
municipality or any agency of any county or municipality,
including county boards of education, shall be refunded to such
county, municipality or agency.
Upon certification by the county commission to the state tax
commissioner that an organization in the county is a bona fide
volunteer fire department, nonprofit ambulance service or
emergency rescue service, the tax imposed by this article andpaid by such organization shall be refunded.
Such tax shall be refunded upon presentation to the
commissioner of an affidavit accompanied by the original or top
copy sales slips or invoices, or certified copies thereof, from
the distributor or producer or retail dealer, showing such
purchases, together with evidence of payment thereof, which
affidavit shall set forth the total amount of such gasoline or
special fuel purchased and consumed by such user, and the
commissioner upon the receipt of such affidavit and such paid
sales slips or invoices shall cause to be refunded such tax paid
on gasoline or special fuel purchased and consumed as aforesaid.
The right to receive any refund under the provisions of this
section shall not be assignable and any assignment thereof shall
be void and of no effect, nor shall any payment be made to any
person other than the original person entitled thereto using
gasoline or special fuel as hereinbefore in this section set
forth. The commissioner shall cause a refund to be made under
the authority of this section only when the application for such
refund is filed with the commissioner, upon forms prescribed by
the commissioner, no later than the thirty-first day of August
for purchases of fuel made during the preceding fiscal year
ending the thirtieth day of June. Any claim for a refund not
timely filed shall not be construed to be or constitute a moral
obligation of the state of West Virginia for payment. Such claim
for refund shall also be subject to the provisions of section
fourteen, article ten of this chapter.