WEST VIRGINIA LEGISLATURE
2024 REGULAR SESSION
Enrolled Senate Bill 683
By Senators Tarr and Phillips [Passed March 9, 2024; in effect 90 days from passage]
Enr SB 683
1 AN ACT to amend and reenact §11-14C-2 of the Code of West Virginia, 1931, as amended,
2 relating to the motor fuel excise tax; modifying the definition of alternative fuel by removing
3 hydrogen as an alternative fuel; and providing a sunset date.
Be it enacted by the Legislature of West Virginia:
ARTICLE 14C. MOTOR FUEL EXCISE TAX.
§11-14C-2. Definitions.
1 As used in this article and unless the context requires otherwise, the following terms have
2 the meaning ascribed herein.
3 (1) "Agricultural purposes" means the activities of:
4 (A) Cultivating the soil, including the planting and harvesting of crops, for the commercial
5 production of food, fiber, and ornamental woodland products;
6 (B) Using land for breeding and management of farm livestock including dairy, apiary,
7 equine, or poultry husbandry; and
8 (C) Using land for the practice of horticulture including the growing of Christmas trees,
9 orchards, and nursery stock. Agricultural purposes do not include commercial forestry, growing of
10 timber for commercial purposes, or other activity that normally would not be included in subdivision
11 (A), (B) or (C) of this definition.
12 (2) "Aircraft" includes any airplane or helicopter.
13 (3) "Alcohol" means motor fuel-grade ethanol or a mixture of motor fuel-grade ethanol and
14 methanol, excluding denaturant and water that is a minimum of 98 percent ethanol or methanol by
15 volume.
16 (4) "Alternative fuel" means a combustible gas or liquid that is used or suitable for use as a
17 motor fuel in an internal combustion engine or motor to propel or operate any form of vehicle,
18 machine, or mechanical contrivance and includes, but is not limited to, products commonly known
19 as butane, propane, compressed natural gas, liquefied natural gas, liquefied petroleum gas,
20 natural gas hydrocarbons and derivatives, liquid hydrocarbons derived from biomass, and P-
1
Enr SB 683
21 series fuels. "Alternative fuel" does not include diesel fuel, gasoline, blended fuel, aviation fuel, or
22 any special fuel. For purposes of this article electricity and hydrogen are not alternative fuels:
23 Provided, That on and after July 1, 2034, hydrogen may be considered an alternative fuel.
24 (5) "Alternative-fuel bulk end user" means a person who maintains storage facilities for
25 alternative fuel and uses part or all of the stored fuel to operate a motor vehicle.
26 (6) "Alternative-fuel commercial refueling infrastructure" means property owned by a
27 commercial establishment and used for storing alternative fuels and for dispensing such
28 alternative fuels into the fuel tanks of vehicles owned by the same person or entity that owns the
29 alternative-fuel commercial refueling infrastructure or into the fuel tanks of privately owned
30 vehicles or commercial vehicles other than those owned by the same person or entity that owns
31 the alternative-fuel commercial refueling infrastructure, or any combination thereof. "Alternative-
32 fuel vehicle commercial refueling infrastructure" includes, but is not limited to, compression
33 equipment, storage tanks, and dispensing units for alternative fuel at the point where the fuel is
34 delivered: Provided, That the property is not located on a private residence or private home.
35 "Alternative-fuel commercial refueling infrastructure" does not include any building, infrastructure,
36 equipment, apparatus, terminal, or connections for servicing, charging or providing electricity to
37 plug-in hybrid electric vehicles or electric vehicles. "Alternative-fuel vehicle commercial refueling
38 infrastructure" includes alternative-fuel vehicle commercial refueling infrastructure property as
39 described in this subdivision which is owned by a lessor or landlord and leased to or rented to a
40 lessee or tenant as part of a residence for such lessee or tenant.
41 (7) "Alternative-fuel home refueling infrastructure" means property owned by a private
42 individual for personal use that is located at the individual’s private residence or private home and
43 used for storing and dispensing alternative fuels into fuel tanks of the property owner’s motor
44 vehicles. This includes, but is not limited to, compression equipment, storage tanks, and
45 dispensing units for alternative fuel at the point where the fuel is delivered. For purposes of this
46 article, "alternative-fuel home refueling infrastructure" does not include any building,
2
Enr SB 683
47 infrastructure, equipment, apparatus, terminal or connections for servicing, charging, or providing
48 electricity to plug-in hybrid electric vehicles or electric vehicles. "Alternative-fuel home refueling
49 infrastructure" does not include alternative-fuel vehicle refueling infrastructure property owned by
50 a lessor or landlord which is leased to or rented to a lessee or tenant as part of a residence for such
51 lessee or tenant.
52 (8) "Article" or "this article" means §11-14C-1 et.seq. of this code.
53 (9) "Assessment" means a written determination by the commissioner of the amount of
54 taxes owed by a taxpayer.
55 (10) "Aviation fuel" means aviation gasoline or aviation jet fuel.
56 (11) "Aviation gasoline" means motor fuel designed for use in the operation of aircraft other
57 than jet aircraft and sold or used for that purpose.
58 (12) "Aviation jet fuel" means motor fuel designed for use in the operation of jet or turbo-
59 prop aircraft and sold or used for that purpose.
60 (13) "Biodiesel fuel" means motor fuel or mixture of motor fuels that is derived, in whole or
61 in part, from agricultural products or animal fats, or the wastes of such products or fats, and is
62 advertised as, offered for sale as, suitable for use, or used as motor fuel in an internal combustion
63 engine.
64 (14) "Blended fuel" means a mixture composed of gasoline or diesel fuel and another liquid
65 including, but not limited to, gasoline blend stocks, gasohol, ethanol, methanol, fuel-grade alcohol,
66 diesel fuel enhancers, and resulting blends, other than a de minimus amount of a product such as
67 carburetor detergent or oxidation inhibitor, that can be used as a motor fuel in a highway vehicle.
68 (15) "Blender" means a person who produces blended motor fuel outside the bulk
69 transfer/terminal system.
70 (16) "Blending" means the mixing of one or more petroleum products, with or without
71 another product, regardless of the original character of the product blended, if the product
72 obtained by the blending is capable of use in the generation of power for the propulsion of a motor
3
Enr SB 683
73 vehicle, an airplane, or a marine vessel. Blending does not include mixing that occurs in the
74 process of refining by the original refiner of crude petroleum or the blending of products known as
75 lubricating oil in the production of lubricating oils and greases.
76 (17) "Bulk plant" means a motor fuel storage and distribution facility that is not a terminal
77 and from which motor fuel may be removed at a rack.
78 (18) "Bulk transfer" means any transfer of motor fuel from one location to another by
79 pipeline tender or marine delivery within a bulk transfer/terminal system, including, but not limited
80 to, all of the following:
81 (A) Movement of motor fuel from a refinery or terminal to a terminal by a marine vessel;
82 (B) Pipeline movements of motor fuel from a refinery or terminal to a terminal;
83 (C) Book transfer of motor fuel within a terminal between licensed suppliers prior to
84 completion of removal across the rack; and
85 (D) Two-party exchange between licensed suppliers or between licensed suppliers and
86 permissive suppliers.
87 (19) "Bulk user" means a person who maintains storage facilities for motor fuel and uses
88 part or all of the stored motor fuel to operate a motor vehicle, watercraft, or aircraft.
89 (20) "Bulk transfer/terminal system" means the motor fuel distribution system consisting of
90 refineries, pipelines, marine vessels, and terminals. Motor fuel in a refinery, a pipeline, a terminal,
91 or a marine vessel transporting motor fuel to a refinery or terminal is in the bulk transfer/terminal
92 system. Motor fuel in a motor fuel storage facility including, but not limited to, a bulk plant that is not
93 part of a refinery or terminal, in the motor fuel supply tank of an engine or motor vehicle, in a
94 marine vessel transporting motor fuel to a motor fuel storage facility that is not in the bulk
95 transfer/terminal system, or in a tank car, rail car, trailer, truck, or other equipment suitable for
96 ground transportation is not in the bulk transfer/terminal system.
97 (21) "Carrier" means an operator of a pipeline or marine vessel engaged in the business of
98 transporting motor fuel above the terminal rack.
4
Enr SB 683
99 (22) "Code" means the Code of West Virginia, 1931, as amended.
100 (23) "Commercial watercraft" means a watercraft employed in the business of commercial
101 fishing, transporting persons or property for compensation or hire or other trade or business.
102 (24) "Commissioner" or "Tax Commissioner" means the West Virginia State Tax
103 Commissioner or his or her delegate.
104 (25) "Compressed natural gas" means natural gas that has been compressed and
105 dispensed into motor fuel storage containers and is advertised as, offered for sale as, suitable for
106 use as, or used as an engine motor fuel.
107 (26) "Corporate or partnership officer" means an officer or director of a corporation, partner
108 of a partnership, or member of a limited liability company who as an officer, director, partner, or
109 member is under a duty to perform on behalf of the corporation, partnership, or limited liability
110 company, the tax collection, accounting, or remitting obligations.
111 (27) "Dead storage" is the amount of motor fuel that cannot be pumped out of a motor fuel
112 storage tank because the motor fuel is below the mouth of the draw pipe. The amount of motor fuel
113 in dead storage is 200 gallons for a tank with a capacity of less than 10,000 gallons and 400
114 gallons for a tank with a capacity of 10,000 gallons or more.
115 (28) "Denaturants" means and includes gasoline, natural gasoline, gasoline components,
116 or toxic or noxious materials added to motor fuel-grade ethanol to make it unsuitable for beverage
117 use but not unsuitable for automotive use.
118 (29) "Designated inspection site" means a state highway inspection station, weigh station,
119 agricultural inspection station, mobile station, or other location designated by the commissioner to
120 be used as a motor fuel inspection site.
121 (30) "Destination state" means the state, territory, or foreign country to which motor fuel is
122 directed for delivery into a storage facility, a receptacle, a container, or a type of transportation
123 equipment for the purpose of resale or use. The term does not include a tribal reservation of a
124 recognized Native American tribe.
5
Enr SB 683
125 (31) "Diesel fuel" means a liquid that is advertised as, offered for sale as, sold for use as,
126 suitable for use as, or used as a motor fuel in a diesel-powered highway vehicle or watercraft. The
127 term includes #1 fuel oil, #2 fuel oil, undyed diesel fuel, and kerosene but does not include
128 gasoline or aviation fuel.
129 (32) "Distributor" means a person who acquires motor fuel from a licensed supplier,
130 permissive supplier, or from another licensed distributor for subsequent sale or use.
131 (33) "Diversion" means transporting motor fuel outside a reasonably direct route from the
132 source to the destination state.
133 (34) "Division" or "State Tax Division" means the Tax Division of the West Virginia
134 Department of Revenue.
135 (35) "Dyed diesel fuel" means diesel fuel that meets the dyeing and marking requirements
136 of section 4082, Title 26, United States Code, regardless of how the diesel fuel was dyed.
137 (36) "End seller" means the person who sells motor fuel to the ultimate user of the motor
138 fuel.
139 (37) "Export" means to obtain motor fuel in West Virginia for sale or other distribution in
140 another state, territory, or foreign country.
141 (38) "Exporter" means a person that exports motor fuel from this state. The seller is the
142 exporter of motor fuel delivered out-of-state by or for the seller and the purchaser is the exporter of
143 motor fuel delivered out-of-state by or for the purchaser.
144 (39) "Fuel" means motor fuel.
145 (40) "Fuel-grade ethanol" means the ASTM standard in effect on the effective date of this
146 article as the D-4806 specification for denatured motor fuel grade ethanol for blending with
147 gasoline.
148 (41) "Fuel supply tank" means a receptacle on a motor vehicle from which motor fuel is
149 supplied for the propulsion of the motor vehicle.
150 (42) "Gallon" means a unit of liquid measure as customarily used in the United States
6
Enr SB 683
151 containing 231 cubic inches by volume and expresses the volume at 60 degrees Fahrenheit.
152 (43) "Gasohol" means a blended motor fuel composed of gasoline and motor fuel alcohol.
153 (44) "Gasoline" means a product commonly or commercially known as gasoline,
154 regardless of classification, that is advertised as, offered for sale as, sold for use as, suitable for
155 use as, or used as motor fuel in an internal combustion engine, including gasohol, but does not
156 include special fuel as defined in this section.
157 (45) "Gasoline blend stocks" includes any petroleum product component of gasoline, such
158 as naphtha, reformate, or toluene, listed in Treas. Reg. § 48.4081-1(c) (3) that can be blended for
159 use in a motor fuel. The term does not include any substance that will be ultimately used for
160 consumer nonmotor fuel use and is sold or removed in drum quantities of 55 gallons or less at the
161 time of the removal or sale.
162 (46) "Gallon equivalent" means the amount of an alternative fuel that is considered to be
163 the equivalent of a gallon of gasoline according to the National Institute of Standards and
164 Technology Handbook 130 or pursuant to guidelines issued by the Tax Commissioner.
165 (47) "Gross gallons" means the total measured product, exclusive of any temperature or
166 pressure adjustments, considerations or deductions, in U. S. gallons.
167 (48) "Governmental entity" means this state or a political subdivision thereof or the United
168 States or its commissioners, agencies, and instrumentalities.
169 (49) "Heating oil" means any combustible liquid, including, but not limited to, #1 fuel oil, #2
170 dyed fuel oil and kerosene that is burned in a boiler, furnace, or stove for heating or industrial
171 processing purposes.
172 (50) "Highway" means every way or place of whatever nature open to the use of the public
173 for purposes of vehicular travel in this state including the streets and alleys in towns and cities.
174 (51) "Highway vehicle" means any self-propelled vehicle, trailer, or semitrailer that is
175 designed or used for transporting persons or property over the public highway and includes all
176 vehicles subject to registration under §17A-3-1 et seq. of this code.
7
Enr SB 683
177 (52) "Import" means to bring motor fuel into this state by motor vehicle, marine vessel,
178 pipeline, or any other means. Import does not include bringing motor fuel into this state in the
179 motor fuel supply tank of a motor vehicle if the motor fuel is used to power that motor vehicle.
180 (53) "Importer" means a person that imports motor fuel into this state. The seller is the
181 importer for motor fuel delivered into this state from outside of this state by or for the seller and the
182 purchaser is the importer for motor fuel delivered into this state from outside of this state by or for
183 the purchaser.
184 (54) "Import verification number" means the number assigned by the commissioner to a
185 single transport vehicle delivery into this state from another state upon request for an assigned
186 number by an importer or the transporter carrying taxable motor fuel into this state for the account
187 of an importer.
188 (55) "In this state" means the area within the borders of West Virginia including all territory
189 within the borders of West Virginia that is owned by the United States of America.
190 (56) "Invoiced gallons" means the gallons actually billed on an invoice for payment.
191 (57) "Licensee" means a person licensed by the commissioner pursuant to §11-14C-10 of
192 this code.
193 (58) "Liquid" means a substance that is liquid above its freezing point.
194 (59) "Liquefied natural gas" means natural gas that has been liquefied at -126.1 degrees
195 centigrade and stored in insulated cryogenic tanks for use as an engine motor fuel.
196 (60) "Motor carrier" means a vehicle used, designated or maintained for the transportation
197 of persons or property and having two axles and a gross vehicle weight exceeding 26,000 pounds
198 or having three or more axles regard