W. Va. Code R. § 110-13A-1
General
1.1. Scope. -- These legislative regulations explain and clarify the West Virginia Severance Taxes set forth at W. Va. Code §11-13A-1 et seq.
1.2. Authority. -- W. Va. Code §§11-13A-23(b) and 11-10-5.
1.3. Filing date. -- April 15, 1992.
1.4. Effective date. -- April 15, 1992.
Amendment history
4/15/1992
Source: view the official text
Nearby sections (25 sections)
- 110-13-1 · General
- 110-13-1a · Definitions
- 110-13-2d · Public Service or Utility Business
- 110-13-2e · Business of Gas Storage; Effective Date
- 110-13-2m · Business Of Generating Or Producing Electric Power;…
- 110-13-3 · Exemptions
- 110-13-3a · Reserved For Future Use
- 110-13-3b · Reserved For Future Use
- 110-13-4 · Computation of Tax; Payment
- 110-13-5 · Return and Remittance by Taxpayer
- 110-13-9 · Tax Year and Method of Accounting
- 110-13-27 · General Procedure and Administration
- 110-13A-1 · General
- 110-13A-2 · Definitions
- 110-13A-2a · Determination of Gross Value
- 110-13A-3 · Imposition of Tax
- 110-13A-4 · Treatment Processes as Production
- 110-13A-5 · Oil and Gas Operating Unit
- 110-13A-6 · Additional Tax for Benefit of Counties
- 110-13A-7 · Accounting
- 110-13A-8 · Annual Return
- 110-13A-9 · Estimated Taxes
- 110-13A-10a · Development Investment Credits
- 110-13A-12 · Remittance Extensions
- 110-13A-13 · Filing