(a) It is the intent of the Legislature to clarify that from the date of its enactment, the special tax on coal imposed pursuant to the provisions of section thirty-two of this article is intended to be in addition to any other taxes imposed on every person in this state engaging in the privilege of severing, extracting, reducing to possession or producing coal for sale profit or commercial use including, but not limited to the tax imposed by section eleven of this article, the tax imposed by article twelve-b, chapter eleven of this code, the taxes imposed by article thirteen-a of said chapter eleven and the tax imposed by article thirteen-v of said chapter.
(b) Notwithstanding any other provisions of section thirty-two of this article to the contrary, under no circumstance shall an exemption from the taxes imposed by article twelve-b, thirteen-a or thirteen-v, chapter eleven of this code be construed to be an exemption from the tax imposed by section thirty-two of this article.
(c) When coal included in the measure of the tax imposed by section thirty-two of this article is exempt from the tax imposed by article twelve-b, chapter eleven of this code, the tax imposed by section thirty-two of this article shall be paid to the Tax Commissioner in accordance with the provisions of sections four through fourteen, inclusive, article twelve-b, chapter eleven of this code, which provisions are hereby incorporated by reference in this article.
Structure West Virginia Code
Chapter 22. Environmental Resources
Article 3. Surface Coal Mining and Reclamation Act
§22-3-4. Reclamation; Duties and Functions of Secretary
§22-3-6. Duties of Surface Mining Reclamation Inspectors and Inspectors in Training
§22-3-9. Permit Application Requirements and Contents
§22-3-10. Reclamation Plan Requirements
§22-3-12. Site-Specific Bonding; Legislative Rule; Contents of Legislative Rule; Legislative Intent
§22-3-13. General Environmental Protection Performance Standards for Surface Mining; Variances
§22-3-13a. Preblast Survey Requirements
§22-3-18. Approval, Denial, Revision and Prohibition of Permit
§22-3-20. Public Notice; Written Objections; Public Hearings; Informal Conferences
§22-3-21. Decision of Secretary on Permit Application; Hearing Thereon
§22-3-22a. Blasting Restrictions; Site Specific Blasting Design Requirement
§22-3-24. Water Rights and Replacement; Waiver of Replacement
§22-3-25. Citizen Suits; Order of Court; Damages
§22-3-26. Surface Mining Operations Not Subject to Article
§22-3-27. Leasing of Lands Owned by State for Surface Mining of Coal
§22-3-29. Experimental Practices
§22-3-30. Certification and Training of Blasters
§22-3-30a. Blasting Requirements; Liability and Civil Penalties in the Event of Property Damage
§22-3-31. Conflict of Interest Prohibited; Criminal Penalties Therefor; Employee Protection
§22-3-32. Special Tax on Coal Production; Mines and Minerals Operations Fund
§22-3-33. Attorney Fees and Costs
§22-3-36. Claims Process for Blasting
§22-3-37. Rules, Orders and Permits to Remain in Effect Regarding Blasting; Proceedings Not Affected