West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-13 - Business And Occupational Tax
Section 110-13-27 - General Procedure and Administration
Universal Citation: 110 WV Code of State Rules 110-13-27
Current through Register Vol. XLI, No. 38, September 20, 2024
Each and every provision of the "West Virginia Tax Procedure and Administration Act" set forth in W. Va. Code '11-10-1 et seq. applies to the tax imposed by W. Va. Code '11-13-1 et seq. with like effect as if the act were applicable only to the tax imposed by W. Va. Code '11-13-1 et seq. and were set forth in extenso in W. Va. Code '11-13-1 et seq.
TABLE 1:
| YEAR | UNIT A | UNIT B | UNIT C |
| 1991 | 11 B KWH | 6 B KWH | 3.5 B KWH |
| 1992 | 11 B KWH | 6 B KWH | 3.5 B KWH |
| 1993 | 11 B KWH | 6 B KWH | 3.5 B KWH |
| 1994 | 11 B KWH | 6 B KWH | 3.5 B KWH |
| TOTAL | 44 B KWH | 24 B KWH | 14.0 B KWH |
TABLE 2:
| Unit A | Unit B | Unit C | |
| Ave 4-yr generation (KWH) | 11,000,000,000 | 6,000,000,000 | 1,884,615,385 |
| Official Capability (KW) | 2,100,000 | 1,500,000 | 1,000,000 |
| Max. Ann. Gen. (Off. Cap. X 8,760) (KWH) | 18,396,000,000 | 13,140,000,000 | 8,760,000,000 |
| Capacity Factor | .598 | .457 | .215 |
| Taxable Generating Capacity (KW) | 1,255,800 | 685,500 | 215,000 |
| Tax Rate | $22.78 | $22.78 | $22.78 |
| Gross Tax Liability | $28,607,124 | $15,615,690 | $4,897,700 |
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