W. Va. Code R. § 110-13AB-3
Definitions
3.1. "Existing mine" means an underground mine which produced coal on or before April 11, 1997. An existing mine could be a mine which was closed and not producing coal on April 11, 1997.
3.2. "Isopach map" means a map which shows the thickness of a coal seam by means of lines drawn through points of equal thickness of the coal seam. (Contour lines).
3.2.1 Thickness of the coal seam shall be the actual measurement of coal being mined. Thickness of the coal seam shall be measured from the bottom of the lowest coal split actually being mined, to the top of the highest coal split actually being mined. This measurement from the bottom to the top shall not include the thickness of any rock partings actually being mined.
3.3. "New underground mine" means an underground mine which began producing coal for the first time after April 11, 1997.
3.4 "Professional engineer" means a civil or mining engineer who is registered and licensed as a professional engineer by the West Virginia State Board of Registration for Professional Engineers.
3.5 "Underground mine" means an underground excavation for coal which is not a "surface mine" as defined in W. Va. Code '' 11-13C-3 and 22-3-3, and the area of which is the area for which a current mining permit has been issued.
Amendment history
10/17/1997
Source: view the official text
Nearby sections (25 sections)
- 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
- 110-13DD-3 · Tax Credit Authorized; Effective Date; Administration
- 110-13DD-4 · Procedure for Certification