(1) The beginning and ending inventory which pertains to the applicable reporting month;
(2) The number of gross and net gallons of motor fuel received in inventory at the terminal during the month and each position holder for the motor fuel;
(3) The number of gross and net gallons of motor fuel removed from inventory at the terminal during the month and, for each removal, the position holder for the motor fuel and the destination state of the motor fuel; and
(4) The number of gross and net gallons of motor fuel gained or lost at the terminal during the month.
(b) The tax commissioner may accept the federal ExSTARS terminal operator report provided to the internal revenue service in lieu of the required state terminal operator report.
Note: WV Code updated with legislation passed through the 2016 Regular Session
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