Terms Used In West Virginia Code > Chapter 11 > Article 6D - Alternative-Fuel Motor Vehicles Tax Credit

• alternative fuel: means and includes:

  (A) Compressed natural gas. See West Virginia Code 11-6D-2

• Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
• Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
• Limited liability company: means a limited liability company organized under the laws of this state, the United States or by any other state, territory or the District of Columbia. See West Virginia Code 11-22-1
• Liquefied petroleum gas: means fuel commonly known and designated as "liquefied petroleum gas" or "LP gas". See West Virginia Code 11-6D-2
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Person: means every natural person, association or corporation. See West Virginia Code 11-22-1
• Plug-in hybrid electric vehicle: means :

  (1) A plug-in hybrid electric vehicle manufactured by an established motor vehicle manufacturer of plug-in hybrid electric vehicles that can operate solely on electric power and that is capable of recharging its battery from an on-board generation source and an off-board electricity source. See West Virginia Code 11-6D-2

• Qualified alternative-fuel vehicle home refueling infrastructure: means property owned by the applicant for the tax credit located on a private residence or private home and used for storing alternative fuels and for dispensing such alternative fuels into fuel tanks of motor vehicles, including, but not limited to, compression equipment, storage tanks and dispensing units for alternative fuel at the point where the fuel is delivered or for providing electricity to plug-in hybrid electric vehicles or electric vehicles: Provided, That the property is installed and located in this state. See West Virginia Code 11-6D-2
• Qualified alternative-fuel vehicle refueling infrastructure: means property owned by the applicant for the tax credit and used for storing alternative fuels and for dispensing such alternative fuels into fuel tanks of motor vehicles, including, but not limited to, natural gas supply lines, compression equipment, storage tanks and dispensing units for alternative fuel at the point where the fuel is delivered into a motor vehicle for consumption: Provided, That the property is installed and located in this state and is not located in or on a private residence or private home. See West Virginia Code 11-6D-2
• qualified motor vehicle: means a motor vehicle that as a new or retrofitted or converted fuel vehicle:

  (1) Operates solely on one alternative fuel. See West Virginia Code 11-6D-2

• Tax year: means the calendar year following the July first assessment day or, in the case of a public service business assessed pursuant to article six of this chapter, the calendar year beginning on the January first assessment day. See West Virginia Code 11-5-3
• Taxpayer: means any natural person, corporation, limited liability company or partnership subject to the tax imposed under article twenty-one, article twenty-three or article twenty-four of this chapter or any combination thereof. See West Virginia Code 11-6D-2