West Virginia Code
Chapter 11. Taxation
Article 13EE. Coal Severance Tax Rebate

§11-13EE-1. Findings and Purpose - The Legislature finds that the encouragement of economic growth and...

§11-13EE-2. Definitions - (a) General. When used in this article, or in the...

§11-13EE-3. Rebate Allowable - (a) Rebate allowable. Eligible taxpayers shall be allowed a rebate...

§11-13EE-4. Information Required to Determine Amount of Rebate Allowable - (a) A taxpayer claiming rebate under this article who operates...

§11-13EE-5. Claim for Rebate - (a) After the severance taxes due for the taxable year...

§11-13EE-6. Suspension of Payment of Rebate - (a) No rebate may be paid under this article when...

§11-13EE-7. Burden of Proof; Application Required; Failure to Make Timely Application - (a) Burden of proof. The burden of proof is on...

§11-13EE-8. Identification of Capital Investment Property - Every taxpayer who claims credit under this article shall maintain...

§11-13EE-9. Failure to Keep Records of Investment Credit Property - A taxpayer who does not keep the records required for...

§11-13EE-10. Transfer of Qualified Investment Property to Successors - (a) Mere change in form of business. Machinery and equipment...

§11-13EE-11. Recapture of Rebate; Recapture Tax Imposed - (a) When recapture tax applies. (1) Any person who places...

§11-13EE-12. Interpretation and Construction - (a) No inference, implication or presumption of legislative construction or...

§11-13EE-13. Rebate Report - (a) The Tax Commissioner shall provide to the Joint Committee...

§11-13EE-14. Rules - The Tax Commissioner may promulgate such interpretive, legislative and procedural...

§11-13EE-15. Severability - (a) If any provision of this article or the application...

§11-13EE-16. Effective Date - The rebate allowed by this article is allowed for capital...