West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-13A - Severance Tax
- Section 110-13A-1 - General
- Section 110-13A-2 - Definitions
- Section 110-13A-2a - Determination of Gross Value
- Section 110-13A-3 - Imposition of Tax
- Section 110-13A-4 - Treatment Processes as Production
- Section 110-13A-5 - Oil and Gas Operating Unit
- Section 110-13A-6 - Additional Tax for Benefit of Counties
- Section 110-13A-7 - Accounting
- Section 110-13A-8 - Annual Return
- Section 110-13A-9 - Estimated Taxes
- Section 110-13A-10a - Development Investment Credits
- Section 110-13A-1 - Filing Extensions
- Section 110-13A-12 - Remittance Extensions
- Section 110-13A-13 - Filing
- Section 110-13A-14 - Payment
- Section 110-13A-15 - Signature and Verification
- Section 110-13A-16 - Bond
- Section 110-13A-17 - Special Rules for Remittance
- Section 110-13A-18 - Records Retention
- Section 110-13A-19 - Procedure and Administration
- Section 110-13A-20 - Crimes and Penalties
- Section 110-13A-21 - Severability
- Section 110-13A-22 - Short Taxable Year
- Section 110-13A-23 - Reserved for future use
- Section 110-13A-24 - Priority of Tax in Distributions of Property and Estates
Current through Register Vol. XLI, No. 38, September 20, 2024
Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
