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§11-13A-1. Short Title; Arrangement and Classification - This article may be cited as the "Severance and Business...
§11-13A-2. Definitions - (a) General rule. When used in this article, or in...
§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 - (a) Imposition of tax. — Upon every person exercising the...
§11-13A-3a. Imposition of Tax on Privilege of Severing Natural Gas or Oil - (a) Imposition of tax. For the privilege of engaging or...
§11-13A-3b. Imposition of Tax on Privilege of Severing Timber - (a) Imposition of tax. — For the privilege of engaging...
§11-13A-3c. Imposition of Tax on Privilege of Severing Other Natural Resources - (a) Imposition of tax. -- For the privilege of engaging...
§11-13A-3d. Imposition of Tax on Privilege of Severing Coalbed Methane - (a) The Legislature hereby finds and declares the following: (1)...
§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 - (a) The Legislature hereby finds and declares the following: (1)...
§11-13A-4. Treatment Processes as Production - (a) Treatment processes considered as mining. -- The following treatment...
§11-13A-5. Oil and Gas Operating Unit - (a) For purposes of the production of oil classification and...
§11-13A-5a. Dedication of Ten Percent of Oil and Gas Severance Tax for Benefit of Counties and Municipalities; - distribution of major portion of such dedicated tax to oil...
§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 - (a) There is hereby created in the State Treasury a...
§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... - (a) Additional coal severance tax. — Upon every person exercising...
§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 - (a) The purpose of this section is to provide for...
§11-13A-6b. Severance Tax on Coal Extracted Incident to Highway Construction Performed Under §17-27-1 Et Seq. of This Code - (a) Notwithstanding any other provision of this code, severance tax...
§11-13A-7. Accounting Periods and Methods of Accounting - (a) General rule. -- For purposes of the taxes imposed...
§11-13A-8. Time for Filing Annual Returns and Other Documents - On or before the expiration of one month after the...
§11-13A-9. Periodic Installment Payments of Taxes Imposed by Sections Three-A, Three-B and Three-C of This Article; Exceptions - (a) General rule. -- Except as provided in subsection (b)...
§11-13A-9a. Periodic Installment Payments of Tax Imposed by Section Three of This Article - (a) General rule. -- Taxes levied under section three of...
§11-13A-10. Paying Tax; Annual Tax Credit - Every taxpayer subject to any tax imposed under this article...
§11-13A-10a. Tax Credit for Business Investment and Jobs Expansion; Industrial Expansion and Revitalization; Eligible Research and Development Projects; Coal Loading Facilities - (a) There shall be allowed as a credit against the...
§11-13A-11. Extension of Time for Filing Returns - The Tax Commissioner may, upon written request received on or...
§11-13A-12. Extension of Time for Paying Tax - (a) Amount determined on return. -- The Tax Commissioner may...
§11-13A-13. Place for Filing Returns or Other Documents - Tax returns, statements, or other documents, or copies thereof, required...
§11-13A-14. Time and Place for Paying Tax Shown on Returns - (a) General rule. -- The person required to make the...
§11-13A-15. Signing of Returns and Other Documents - (a) General. -- Any return, statement or other document required...
§11-13A-16. Bond of Taxpayer May Be Required - (a) Whenever it is deemed necessary to ensure compliance with...
§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 - (a) Business registration certificate required. -- Every nonresident person who...
§11-13A-17. Collection of Tax; Agreement for Processor to Pay Tax Due From Severor - (a) General. -- In the case of natural resources, other...
§11-13A-18. Records - (a) General. -- Every taxpayer liable for reporting or paying...
§11-13A-19. General Procedure and Administration - Each and every provision of the "West Virginia Tax Procedure...
§11-13A-20. Crimes and Penalties - Each and every provision of the "West Virginia Tax Crimes...
§11-13A-20a. Dedication of Tax - (a) The amount of taxes collected under this article from...
§11-13A-21. Severability - If any provision of this article or the application thereof...
§11-13A-22. Termination of Exemption - (a) On and after July 1, 2013, the exemption set...
§11-13A-25. Effective Date - Amendments to this article made by this act of the...