The Legislature finds that the encouragement of economic growth and development in this state is in the public interest and promotes the general welfare of the people of this state. In order to encourage capital investment in the coal industry in this state and thereby increase economic development, there is hereby provided a coal severance tax rebate.
Structure West Virginia Code
Article 13EE. Coal Severance Tax Rebate
§11-13EE-1. Findings and Purpose
§11-13EE-4. Information Required to Determine Amount of Rebate Allowable
§11-13EE-6. Suspension of Payment of Rebate
§11-13EE-7. Burden of Proof; Application Required; Failure to Make Timely Application
§11-13EE-8. Identification of Capital Investment Property
§11-13EE-9. Failure to Keep Records of Investment Credit Property
§11-13EE-10. Transfer of Qualified Investment Property to Successors
§11-13EE-11. Recapture of Rebate; Recapture Tax Imposed