Article 13A - SEVERANCE AND BUSINESS PRIVILEGE TAX ACT
- Section 11-13A-1 - Short title; arrangement and classification
- Section 11-13A-2 - Definitions
- Section 11-13A-3 - Imposition of tax on privilege of severing coal, limestone or sandstone, or furnishing certain health care services, effective dates therefor; reduction of severance rate for coal mined by underground methods based on seam thickness
- Section 11-13A-3a - Imposition of tax on privilege of severing natural gas or oil
- Section 11-13A-3b - Imposition of tax on privilege of severing timber
- Section 11-13A-3c - Imposition of tax on privilege of severing other natural resources
- Section 11-13A-3d - Imposition of tax on privilege of severing coalbed methane
- Section 11-13A-3e - Imposition of tax on privilege of extracting and recovering material from refuse, gob piles or other sources of waste coal to produce coal
- Section 11-13A-4 - Treatment processes as production
- Section 11-13A-5 - Oil and gas operating unit
- Section 11-13A-5a - Dedication of ten percent of oil and gas severance tax for benefit of counties and municipalities and of three fourths of one percent of oil and gas severance tax for the benefit of the Office of Oil and Gas in the Department of Environmental Protection; distribution of major portion of such dedicated tax to oil and gas producing counties; distribution of minor portion of such dedicated tax to all counties and municipalities; reports; rules; special funds in the office of state treasurer; methods and formulae for distribution of such dedicated tax; expenditure of funds by counties and municipalities for public purposes; and requiring special county and municipal budgets and reports thereon
- Section 11-13A-5b - Creation and cessation of West Virginia Future Fund; legislative intent; calculation of deposits from excess severance tax revenues; permissible uses of investment income and limitations on expenditures; definitions
- Section 11-13A-6 - Additional tax on the severance, extraction and production of coal; dedication of additional tax for benefit of counties and municipalities; distribution of major portion of such additional tax to coal-producing counties; distribution of minor portion of such additional tax to all counties and municipalities; reports; rules; special funds in office of State Treasurer; method and formulas for distribution of such additional tax; expenditure of funds by counties and municipalities for public purposes; special funds in counties and municipalities; and requiring special county and municipal budgets and reports thereon
- Section 11-13A-6a - Reallocation and dedication of percentage of severance tax for benefit of coal-producing counties; phase-in period; permissible uses of distributed revenues; duties of state treasurer and state tax commissioner; audits; rulemaking
- Section 11-13A-6b - Severance tax on coal extracted incident to highway construction performed under section17-27-1 et seq. of this code
- Section 11-13A-7 - Accounting periods and methods of accounting
- Section 11-13A-8 - Time for filing annual returns and other documents
- Section 11-13A-9 - [Effective Until 6/7/2024] Periodic installment payments of taxes imposed by sections three-a, three-b and three-c of this article; exceptions
- Section 11-13A-9 - [Effective 6/7/2024] Periodic installment payments of taxes imposed by sections three-a, three-b and three-c of this article; exceptions
- Section 11-13A-9a - Periodic installment payments of tax imposed by section three of this article
- Section 11-13A-10 - Paying tax; annual tax credit
- Section 11-13A-10a - Tax credit for business investment and jobs expansion; industrial expansion and revitalization; eligible research and development projects; coal loading facilities
- Section 11-13A-11 - Extension of time for filing returns
- Section 11-13A-12 - Extension of time for paying tax
- Section 11-13A-13 - Place for filing returns or other documents
- Section 11-13A-14 - Time and place for paying tax shown on returns
- Section 11-13A-15 - Signing of returns and other documents
- Section 11-13A-16 - Bond of taxpayer may be required
- Section 11-13A-16a - Nonresident person severing West Virginia timber owned by the person at time of severance required to notify tax commissioner prior to severance and prepay severance tax or post bond
- Section 11-13A-17 - Collection of tax; agreement for processor to pay tax due from severor
- Section 11-13A-18 - Records
- Section 11-13A-19 - General procedure and administration
- Section 11-13A-20 - Crimes and penalties
- Section 11-13A-20a - Dedication of tax
- Section 11-13A-21 - Severability
- Section 11-13A-22 - Termination of exemption
- Section 11-13A-23 - Repealed
- Section 11-13A-24 - Repealed
- Section 11-13A-25 - Effective date