West Virginia Code
Article 13A. Severance and Business Privilege Tax Act
§11-13A-20. Crimes and Penalties

Each and every provision of the "West Virginia Tax Crimes and Penalties Act" set forth in article nine of this chapter shall apply to the taxes imposed by this article with like effect as if said act were applicable only to the taxes imposed by this article and were set forth in extenso in this article.

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Structure West Virginia Code

West Virginia Code

Chapter 11. Taxation

Article 13A. Severance and Business Privilege Tax Act

§11-13A-1. Short Title; Arrangement and Classification

§11-13A-2. Definitions

§11-13A-3. Imposition of Tax on Privilege of Severing Coal, Limestone or Sandstone, or Furnishing Certain Health Care Services, Effective Dates Therefor; Reduction of Severance Rate for Coal Mined by Underground Methods Based on Seam Thickness

§11-13A-3a. Imposition of Tax on Privilege of Severing Natural Gas or Oil

§11-13A-3b. Imposition of Tax on Privilege of Severing Timber

§11-13A-3c. Imposition of Tax on Privilege of Severing Other Natural Resources

§11-13A-3d. Imposition of Tax on Privilege of Severing Coalbed Methane

§11-13A-3e. Imposition of Tax on Privilege of Extracting and Recovering Material From Refuse, Gob Piles or Other Sources of Waste Coal to Produce Coal

§11-13A-4. Treatment Processes as Production

§11-13A-5. Oil and Gas Operating Unit

§11-13A-5a. Dedication of Ten Percent of Oil and Gas Severance Tax for Benefit of Counties and Municipalities;

§11-13A-5b. Creation of West Virginia Future Fund; Legislative Intent; Calculation of Deposits From Excess Severance Tax Revenues; Permissible Uses of Investment Income and Limitations on Expenditures; Definitions

§11-13A-6. Additional Tax on the Severance, Extraction and Production of Coal; Dedication of Additional Tax for Benefit of Counties and Municipalities; Distribution of Major Portion of Such Additional Tax to Coal-Producing Counties; Distribution of M...

§11-13A-6a. Reallocation and Dedication of Percentage of Severance Tax for Benefit of Coal-Producing Counties; Phase-in Period; Permissible Uses of Distributed Revenues; Duties of State Treasurer and State Tax Commissioner; Audits; Rulemaking

§11-13A-6b. Severance Tax on Coal Extracted Incident to Highway Construction Performed Under §17-27-1 Et Seq. of This Code

§11-13A-7. Accounting Periods and Methods of Accounting

§11-13A-8. Time for Filing Annual Returns and Other Documents

§11-13A-9. Periodic Installment Payments of Taxes Imposed by Sections Three-A, Three-B and Three-C of This Article; Exceptions

§11-13A-9a. Periodic Installment Payments of Tax Imposed by Section Three of This Article

§11-13A-10. Paying Tax; Annual Tax Credit

§11-13A-10a. Tax Credit for Business Investment and Jobs Expansion; Industrial Expansion and Revitalization; Eligible Research and Development Projects; Coal Loading Facilities

§11-13A-11. Extension of Time for Filing Returns

§11-13A-12. Extension of Time for Paying Tax

§11-13A-13. Place for Filing Returns or Other Documents

§11-13A-14. Time and Place for Paying Tax Shown on Returns

§11-13A-15. Signing of Returns and Other Documents

§11-13A-16. Bond of Taxpayer May Be Required

§11-13A-16a. Nonresident Person Severing West Virginia Timber Owned by the Person at Time of Severance Required to Notify Tax Commissioner Prior to Severance and Prepay Severance Tax or Post Bond

§11-13A-17. Collection of Tax; Agreement for Processor to Pay Tax Due From Severor

§11-13A-18. Records

§11-13A-19. General Procedure and Administration

§11-13A-20. Crimes and Penalties

§11-13A-20a. Dedication of Tax

§11-13A-21. Severability

§11-13A-22. Termination of Exemption

§11-13A-25. Effective Date