Short title; arrangement and classification

This article may be cited as the "Severance and Business Privilege Tax Act of 1993". No inference, implication or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any particular section or provision or portion of this article, and no legal effect shall be given to any descriptive matter of headings relating to any part, section, subsection, subdivision or paragraph of this article.

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In this chapter (40 sections)

11-13-13 · Receivership or insolvency proceedings
11-13-14 · 11-13-14
11-13-15 · 11-13-15
11-13-16 · 11-13-16
11-13-16A · 11-13-16A
11-13-17 · Priority in distribution in receivership, etc.; personal…
11-13-18 · Agents for collection of delinquent taxes
11-13-19 · Certificate to clerk of county court of assessment of taxes
11-13-20 · 11-13-20
11-13-21 · 11-13-21
11-13-22 · 11-13-22
11-13-23 · 11-13-23
11-13-24 · 11-13-24
11-13-25 · Cities, towns or villages restricted from imposing…
11-13-26 · Severability
11-13-27 · General procedure and administration
11-13-28 · Effective date; transition rules
11-13-29 · Tax commissioner to furnish comparative study reports to…
11-13-30 · Tax credit for coal coking facilities; regulations
11-13-31 · Credit for consumers sales and service tax and use tax paid
11-13A-1 · Short title; arrangement and classification
11-13A-2 · Definitions
11-13A-3 · Imposition of tax on privilege of severing coal, limestone…
11-13A-3A · Imposition of tax on privilege of severing natural gas or…
11-13A-3B · Imposition of tax on privilege of severing timber
11-13A-3C · Imposition of tax on privilege of severing other natural…
11-13A-3D · Imposition of tax on privilege of severing coalbed methane
11-13A-3E · Imposition of tax on privilege of extracting and recovering…
11-13A-4 · Treatment processes as production
11-13A-5 · Oil and gas operating unit
11-13A-5A · Dedication of ten percent of oil and gas severance tax for…
11-13A-5B · Creation and cessation of West Virginia Future Fund;…
11-13A-6 · Additional tax on the severance, extraction and production…
11-13A-6A · Reallocation and dedication of percentage of severance tax…
11-13A-6B · Severance tax on coal extracted incident to highway…
11-13A-7 · Accounting periods and methods of accounting
11-13A-8 · Time for filing annual returns and other documents
11-13A-9 · Periodic installment payments of taxes imposed by sections…
11-13A-9A · Periodic installment payments of tax imposed by section…
11-13A-10 · Paying tax; annual tax credit

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