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West Virginia Code
Chapter 11
13EE
Coal Severance Tax Rebate.
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11-13eE-1
Findings and purpose.
11-13eE-2
Definitions.
11-13eE-3
Rebate allowable.
11-13eE-4
Information required to determine amount of rebate allowable.
11-13eE-5
Claim for rebate.
11-13eE-6
Suspension of payment of rebate.
11-13eE-7
Burden of proof; application required; failure to make timely application.
11-13eE-8
Identification of capital investment property.
11-13eE-9
Failure to keep records of investment credit property.
11-13eE-10
Transfer of qualified investment property to successors.
11-13eE-11
Recapture of rebate; recapture tax imposed.
11-13eE-12
Interpretation and construction.
11-13eE-13
Rebate report.
11-13eE-14
Rules.
11-13eE-15
Severability.
11-13eE-16
Effective date.