(a) Effective date. -- The tax imposed by this article shall take effect on October 1, 1990, and apply to coal sold or delivered for sale, profit or commercial use on or after that date.
(b) Compliance. -- To facilitate ease of administration and ease of compliance by taxpayers, the Tax Commissioner may require persons subject to the tax imposed by this article and persons subject to the tax imposed by article thirteen-a of this chapter to file combined returns or declarations of estimated tax for both taxes and to make combined payments of such taxes.
Structure West Virginia Code
Article 12B. Minimum Severance Tax on Coal
§11-12B-1. Short Title; Arrangement and Classification
§11-12B-3. Imposition of Tax, Credit
§11-12B-4. Accounting Periods and Methods of Accounting
§11-12B-6. Periodic Installment Payments of Estimated Tax
§11-12B-7. Time and Place for Paying Tax Shown on Returns
§11-12B-8. Extension of Time for Filing Return
§11-12B-9. Extension of Time for Paying Tax
§11-12B-10. Place for Filing Returns or Other Documents
§11-12B-11. Signing of Returns and Other Documents
§11-12B-12. Bond of Taxpayer May Be Required
§11-12B-15. General Procedure and Administration