General Procedure and Administration

Each and every provision of the "West Virginia Tax Procedure and Administration Act" set forth in W. Va. Code §11-10-1 et seq. applies to the tax imposed by W. Va. Code §11-13-1 et seq. with like effect as if the act were applicable only to the tax imposed by W. Va. Code §11-13-1 et seq. and were set forth in extenso in W. Va. Code §11-13-1 et seq.

TABLE 1:

YEAR UNIT A UNIT B UNIT C

1991 11 B KWH 6 B KWH 3.5 B KWH
1992 11 B KWH 6 B KWH 3.5 B KWH
1993 11 B KWH 6 B KWH 3.5 B KWH
1994 11 B KWH 6 B KWH 3.5 B KWH

TOTAL 44 B KWH 24 B KWH 14.0 B KWH

TABLE 2:

| | | | |
| |Unit A |Unit B |Unit C |
| | | | |
|Ave 4-yr generation (KWH) |11,000,000,000 |6,000,000,000 |1,884,615,385 |
| | | | |
|Official Capability (KW) |2,100,000 |1,500,000 |1,000,000 |
| | | | |
|Max. Ann. Gen. (Off. Cap. X 8,760) (KWH) |18,396,000,000 |13,140,000,000 |8,760,000,000 |
| | | | |
|Capacity Factor |.598 |.457 |.215 |
| | | | |
|Taxable Generating Capacity (KW) |1,255,800 |685,500 |215,000 |
| | | | |
|Tax Rate |$22.78 |$22.78 |$22.78 |
| | | | |
|Gross Tax Liability |$28,607,124 |$15,615,690 |$4,897,700 |