Collections
West Virginia Code
Chapter 11
13A
Severance and Business Privilege Tax Act.
Learn More
Log In
Sign Up
11-13A-1
Short title; arrangement and classification.
11-13A-2
Definitions.
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.
11-13A-3a
Imposition of tax on privilege of severing natural gas or oil.
11-13A-3b
Imposition of tax on privilege of severing timber.
11-13A-3c
Imposition of tax on privilege of severing other natural resources.
11-13A-3d
Imposition of tax on privilege of severing coalbed methane.
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.
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 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.
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.
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.
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.
11-13A-6b
Severance tax on coal extracted incident to highway construction performed under §17-27-1 et seq. of this code.
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 three-a, three-b and three-c of this article; exceptions.
11-13A-9a
Periodic installment payments of tax imposed by section three of this article.
11-13A-10
Paying tax; annual tax credit.
11-13A-10a
Tax credit for business investment and jobs expansion; industrial expansion and revitalization; eligible research and development projects; coal loading facilities.
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.
11-13A-14
Time and place for paying tax shown on returns.
11-13A-15
Signing of returns and other documents.
11-13A-16
Bond of taxpayer may be required.
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.
11-13A-17
Collection of tax; agreement for processor to pay tax due from severor.
11-13A-18
Records.
11-13A-19
General procedure and administration.
11-13A-20
Crimes and penalties.
11-13A-20a
Dedication of tax.
11-13A-21
Severability.
11-13A-22
Termination of exemption.
11-13A-23
W. Va. Code § 11-13A-23
Repealed
11-13A-24
W. Va. Code § 11-13A-24
Repealed
11-13A-25
Effective date.