W. Va. Code R. § 91-2-8
In accordance with the provisions of that portion of Chapter 17A, Article 10, Section 3 of the Code of West Virginia, 1931, as amended, dealing with the establishment of registration fees for Class H vehicles engaged in the interstate transportation of persons, a formula is herein prescribed.
The factors of the formula are:
Each carrier shall keep a detailed record or log of the mileage each vehicle shall be operated in all states, the number of miles it shall be operated in states other than West Virginia, and the number of miles it shall be operated in West Virginia. It is obvious that the exact registration fee for a particular vehicle cannot be determined until each mileage category shall have been ascertained, recorded and available to the carrier. Therefore, the registration fee for operation of a particular vehicle may be calculated and remitted with the application for registration by estimating severally the three categories of mileage it shall be operated in said year based upon the actual mileage such vehicle was operated in the first nine (9) months of the preceding fiscal year. In making application for registration in accordance with the forms prescribed for such purpose, a carrier may make individual application for each Class H vehicle, or such carrier may make application for a fleet of Class H vehicles.
A carrier registering a fleet of vehicles in West Virginia may use the following optional procedure for preliminary registration by submitting funds to the Department of Motor Vehicles with the application for each vehicle being registered, a registration fee in the amount equal to the average cost per vehicle registered according to the last October 1st. settlement made with the Department.
To facilitate accounting practices of the Department, in no case shall registration fees for Class H vehicles, some of which are used in interstate transportation and some of which are used in intrastate transportation, be remitted by the same check or checks. Fees must be remitted separately.
For the purpose of making a final adjustment of registration fees, within ninety (90) days after the end of each fiscal year each carrier shall furnish the Department a report in writing which shall set forth:
As an optional method of making a final settlement with the Department, a carrier registering a fleet of vehicles may make such settlement in the following manner: Such carrier shall include in its final report all the numbered requirements in the preceding paragraph except numbers 8 and 10 and shall arrive at a factor computed on the basis of the miles operated in West Virginia of the entire registered fleet in ratio to the total miles operated by such fleet vehicles in all states. In arriving at this mileage factor, the total miles operated by any bus registered by a carrier which operated less than 500 miles in West Virginia during the license year involved, shall be eliminated in the calculation of the aforesaid mileage factor. The mileage factor so calculated shall be applied to the total statutory base registration fees of all vehicles registered and the factor so applied to the total base license fees shall be the amount due the State. If this amount is more or less than the fee paid on the preliminary registration, an adjustment shall be made as provided for in the following paragraph.
Where upon final adjustment a balance is owed by the carrier to the Department, the carrier will submit with its report one check for the net amount of registration fees owed by the carrier to the Department. Where upon final adjustment a refund appears to be owing by the Department to the carrier, the carrier should submit with its final report a statement in writing setting forth the amount of the net refund claimed by the carrier as shown in the report. After investigation and audit, a refund will, where proper, be made by the Department.
Inasmuch as the mileage data upon which both the estimated and final fees are to be calculated are reflected only in the records of the carrier, such records shall be retained by the carrier and shall be made available to representatives of the Department at any and all reasonable times for examination and audit.
W. Va. Code R. § 91-2-8