All local coal severance license taxes levied pursuant to § 58.1-3741 shall be paid to the locality in which the coal is severed from the earth.
2013, cc. 305, 618.
Structure Code of Virginia
Chapter 37.1 - Local Coal Severance License Taxes
§ 58.1-3741. Counties and cities authorized to levy severance license tax on the sale of coal
§ 58.1-3742. Distribution of local coal road improvement severance tax
§ 58.1-3743. Severance license taxes to be paid to jurisdiction in which coal is severed
§ 58.1-3744. Uniform ordinance provisions
§ 58.1-3745. Lien on real estate and personal property of businesses severing coal