West Virginia Code
Article 3. Surface Coal Mining and Reclamation Act
§22-3-32a. Special Tax on Coal; Clarification of Imposition of Tax; Procedures for Collection and Administration of Tax

(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

West Virginia Code

Chapter 22. Environmental Resources

Article 3. Surface Coal Mining and Reclamation Act

§22-3-1. Short Title

§22-3-2. Legislative Findings and Purpose; Jurisdiction Vested in Division of Environmental Protection; Authority of Secretary; Inter-Departmental Cooperation

§22-3-3. Definitions

§22-3-4. Reclamation; Duties and Functions of Secretary

§22-3-5. Surface Mining Reclamation Supervisors and Inspectors; Appointment and Qualifications; Salary

§22-3-6. Duties of Surface Mining Reclamation Inspectors and Inspectors in Training

§22-3-7. Notice of Intention to Prospect, Requirements Therefor; Bonding; Secretary's Authority to Deny or Limit; Postponement of Reclamation; Prohibited Acts; Exceptions

§22-3-8. Prohibition of Surface Mining Without a Permit; Permit Requirements; Successor in Interest; Duration of Permits; Proof of Insurance; Termination of Permits; Permit Fees

§22-3-9. Permit Application Requirements and Contents

§22-3-10. Reclamation Plan Requirements

§22-3-11. Bonds; Amount and Method of Bonding; Bonding Requirements; Special Reclamation Tax and Funds; Prohibited Acts; Period of Bond Liability

§22-3-11a. Special Reclamation Tax; Clarification of Imposition of Tax; Procedures for Collection and Administration of Tax; Application of Tax Procedure and Administration Act and Tax Crimes and Penalties Act

§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

§22-3-14. General Environmental Protection Performance Standards for the Surface Effects of Underground Mining; Application of Other Provisions of Article to Surface Effects of Underground Mining

§22-3-15. Inspections; Monitoring; Right of Entry; Inspection of Records; Identification Signs; Progress Maps

§22-3-16. Cessation of Operation by Order of Inspector; Informal Conference; Imposition of Affirmative Obligations; Appeal

§22-3-17. Notice of Violation; Procedure and Actions; Enforcement; Permit Revocation and Bond Forfeiture; Civil and Criminal Penalties; Appeals to the Board; Prosecution; Injunctive Relief

§22-3-18. Approval, Denial, Revision and Prohibition of Permit

§22-3-19. Permit Revision and Renewal Requirements; Incidental Boundary Revisions; Requirements for Transfer; Assignment and Sale of Permit Rights; Operator Reassignment; and Procedures to Obtain Inactive Status

§22-3-20. Public Notice; Written Objections; Public Hearings; Informal Conferences

§22-3-21. Decision of Secretary on Permit Application; Hearing Thereon

§22-3-22. Designation of Areas Unsuitable for Surface Mining; Petition for Removal of Designation; Prohibition of Surface Mining on Certain Areas; Exceptions; Taxation of Minerals Underlying Land Designated Unsuitable

§22-3-22a. Blasting Restrictions; Site Specific Blasting Design Requirement

§22-3-23. Release of Bond or Deposits; Application; Notice; Duties of Secretary; Public Hearings; Final Maps on Grade Release

§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

§22-3-28. Special Permits Authorization for Reclamation of Existing Abandoned Coal Processing Waste Piles; Coal Extraction Pursuant to a Government-Financed Reclamation Contract; Coal Extraction as an Incidental Part of Development of Land for Commer...

§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

§22-3-32a. Special Tax on Coal; Clarification of Imposition of Tax; Procedures for Collection and Administration of Tax

§22-3-33. Attorney Fees and Costs

§22-3-34. Office of Explosives and Blasting Terminated; Transfer of Functions; Responsibilities, Personnel and Assets

§22-3-35. Legislative Rules on Surface-Mining Blasting; Disciplinary Procedures for Certified Blasters

§22-3-36. Claims Process for Blasting

§22-3-37. Rules, Orders and Permits to Remain in Effect Regarding Blasting; Proceedings Not Affected

§22-3-38. Transfer of Personnel and Assets