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    • Legislation USA
    • Code of Virginia
    • Title 58.1 - Taxation
    • Chapter 37.1 - Local Coal Severance License Taxes

    Code of Virginia
    Title 58.1 - Taxation
    Chapter 37.1 - Local Coal Severance License Taxes

    § 58.1-3740. Definitions - As used in this chapter, unless the context requires a...

    § 58.1-3741. Counties and cities authorized to levy severance license tax on the sale of coal - A. The governing body of any county or city may...

    § 58.1-3742. Distribution of local coal road improvement severance tax - Notwithstanding any other provision of law, the incorporated towns and...

    § 58.1-3743. Severance license taxes to be paid to jurisdiction in which coal is severed - All local coal severance license taxes levied pursuant to §...

    § 58.1-3744. Uniform ordinance provisions - The provisions of § 58.1-3703.1 with the exception of subdivisions...

    § 58.1-3745. Lien on real estate and personal property of businesses severing coal - There shall be a priority lien upon a debtor's estate...

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