W. Va. Code R. § 110-15-96
Current through Register Vol. XLI, No. 24, June 14, 2024
Section 110-15-96 - Mineral Royalties96.1. Owners of minerals in place who lease the right to another party to mine the minerals are receiving a royalty, which is payment for intangible personal property and is not subject to the consumers sales and service tax or use tax.W. Va. Code R. § 110-15-96