W. Va. Code R. § 110-13AB-1
General
1.1. Scope. -- This interpretive rule explains and clarifies the reduction in Severance Tax rates for coal mined in West Virginia by underground methods for seams of forty-five inches or less, for tax years beginning after April 11, 1997.
1.2. Authority. -- W. Va. Code ' 11-10-5.
1.3. Filing Date. -- September 17, 1997.
1.4. Effective Date. -- October 17, 1997.
Amendment history
10/17/1997
Source: view the official text
Nearby sections (25 sections)
- 110-13A-14 · Payment
- 110-13A-15 · Signature and Verification
- 110-13A-16 · Bond
- 110-13A-17 · Special Rules for Remittance
- 110-13A-18 · Records Retention
- 110-13A-19 · Procedure and Administration
- 110-13A-20 · Crimes and Penalties
- 110-13A-21 · Severability
- 110-13A-22 · Short Taxable Year
- 110-13A-23 · Reserved for future use
- 110-13A-24 · Priority of Tax in Distributions of Property and Estates
- 110-13AA · Information to be Utilized for Calculating the Distribution…
- 110-13AB-1 · General
- 110-13AB-2 · Interpretive Note
- 110-13AB-3 · Definitions
- 110-13AB-4 · Reduction of Severance Tax rates
- 110-13AC-1 · General
- 110-13AC-2 · Interpretive Note
- 110-13AC-3 · Definitions
- 110-13AC-4 · Reduction of Severance Tax Rates on Thermal or Steam Coal
- 110-13AC-5 · Accounting for Sales of Thermal or Steam Coal
- 110-13AC-6 · Records
- 110-13AC-7 · Minimum amount available for dedication under W. Va. Code…
- 110-13DD-1 · General
- 110-13DD-2 · Definitions