West Virginia Code
Chapter 11. Taxation
Article 12B. Minimum Severance Tax on Coal

§11-12B-1. Short Title; Arrangement and Classification - This article may be cited as the "Minimum Severance Tax...

§11-12B-2. Definitions - (a) General. -- When used in this article, or in...

§11-12B-3. Imposition of Tax, Credit - (a) Imposition of tax. Upon every person exercising the privilege...

§11-12B-4. Accounting Periods and Methods of Accounting - (a) General rule. -- For purposes of the tax imposed...

§11-12B-5. Annual Return - (a) On or before the expiration of one month after...

§11-12B-6. Periodic Installment Payments of Estimated Tax - (a) General rule. -- The annual tax levied under this...

§11-12B-7. Time and Place for Paying Tax Shown on Returns - (a) General rule. -- The person required to make the...

§11-12B-8. Extension of Time for Filing Return - The Tax Commissioner may, upon written request received on or...

§11-12B-9. Extension of Time for Paying Tax - (a) Amount determined on return. -- The Tax Commissioner may...

§11-12B-10. Place for Filing Returns or Other Documents - Tax returns, statements, or other documents, or copies thereof, required...

§11-12B-11. Signing of Returns and Other Documents - (a) General. -- Any return, statement or other document required...

§11-12B-12. Bond of Taxpayer May Be Required - (a) Whenever it is deemed necessary to ensure compliance with...

§11-12B-13. Collection of Tax; Tax Commissioner May Require First Purchaser to Withhold Tax of Delinquent Taxpayer - Whenever the Tax Commissioner determines that a taxpayer is delinquent...

§11-12B-14. Records - (a) Every taxpayer liable for reporting or paying tax under...

§11-12B-15. General Procedure and Administration - Each and every provision of the "West Virginia Tax Procedure...

§11-12B-16. Criminal Penalties - Each and every provision of the "West Virginia Tax Crimes...

§11-12B-17. Severability - If any provision of this article or the application thereof...

§11-12B-18. Effective Date; Compliance - (a) Effective date. -- The tax imposed by this article...