West Virginia Code — Chapters 11 / 11A / 11B (Taxation)
W. Va. Code § 11-13A-3B
Imposition of tax on privilege of severing timber
# (a)
Imposition of tax. — For the privilege of engaging or continuing within this state in the business of severing timber for sale, profit or commercial use, there is hereby levied and shall be collected from every person exercising such privilege an annual privilege tax.
# (b)
Rate and measure of tax. — The tax imposed in subsection (a) of this section shall be three and twenty-two hundredths percent of the gross value of the timber produced, as shown by the gross proceeds derived from the sale thereof by the producer, except as otherwise provided in this article: Provided, That as to timber produced after December 31, 2006 the rate of the tax imposed in subsection (a) of this section shall be one and twenty-two hundredths percent of the gross value of the timber produced, as shown by the gross proceeds derived from the sale thereof by the producer, except as otherwise provided in this article.
# (c)
Tax in addition to other taxes. — The tax imposed by this section shall apply to all persons severing timber in this state and shall be in addition to all other taxes imposed by law.
# (d)
Discontinuation and reestablishment of tax. — Beginning in the tax year 2010 and continuing until June 30, 2016, the tax imposed by this section is discontinued. On and after July 1, 2016, the tax imposed by this section is reestablished and is imposed and shall apply to all persons severing timber in this state at the rate of one and fifty hundredths percent of the gross value of the timber produced, as shown by the gross proceeds derived from the sale thereof by the producer, except as otherwise provided in this article. (e) Termination of taxes imposed by this section. – The taxes imposed under this section shall cease, terminate and be of no further force or effect on and after July 1, 2019. Termination of the taxes imposed under this section shall not relieve any person of any liability or duty to pay tax imposed under this article with respect to privileges exercised before the effective date of such termination.
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In this chapter (40 sections)
- 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
- 11-13A-10A · Tax credit for business investment and jobs expansion;…
- 11-13A-11 · Extension of time for filing returns
- 11-13A-12 · Extension of time for paying tax
- 11-13A-13 · Place for filing returns or other documents