W. Va. Code R. § 110-15-96

Current through Register Vol. XLII, No. 1, January 3, 2025

Section 110-15-96 - Mineral Royalties

96.1. 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