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West Virginia Code
Chapter 11
12B
Minimum Severance Tax on Coal.
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11-12B-1
Short title; arrangement and classification.
11-12B-2
Definitions.
11-12B-3
Imposition of tax, credit.
11-12B-4
Accounting periods and methods of accounting.
11-12B-5
Annual return.
11-12B-6
Periodic installment payments of estimated tax.
11-12B-7
Time and place for paying tax shown on returns.
11-12B-8
Extension of time for filing return.
11-12B-9
Extension of time for paying tax.
11-12B-10
Place for filing returns or other documents.
11-12B-11
Signing of returns and other documents.
11-12B-12
Bond of taxpayer may be required.
11-12B-13
Collection of tax; Tax Commissioner may require first purchaser to withhold tax of delinquent taxpayer.
11-12B-14
Records.
11-12B-15
General procedure and administration.
11-12B-16
Criminal penalties.
11-12B-17
Severability.
11-12B-18
Effective date; compliance.