W. Va. Code § 11-14C-10: Persons required to be licensed.
Where this section sits in the code
- CHAPTER 11. TAXATION.
- ARTICLE 14C. MOTOR FUEL EXCISE TAX.
- PART 3. MOTOR FUEL LICENSING.
(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.
Collected 2026-09-06T00:21:53Z. Source file · JSON