W. Va. Code R. § 110-13AC-1
General
1.1. Scope. -- This interpretive rule explains and clarifies the July 1, 2019 reduction in the severance tax rate on the gross value of thermal or steam coal, as defined in W. Va. Code § 11-13A-3(c). This interpretive rule also clarifies the minimum amount that will be available each year for distribution to coal producing counties pursuant to §11-13A-6a of the West Virginia Code.
1.2. Authority. -- W. Va. Code §11-10-5.
1.3. Filing Date. -- September 11, 2019.
1.4. Effective Date. -- October 11, 2019
Amendment history
10/11/2019
Source: view the official text
Nearby sections (25 sections)
- 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
- 110-13DD-5 · Application for and Amount of Tax Credit
- 110-13DD-6 · Limitations on Tax Credit