West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-13AA - Information to be Utilized for Calculating the Distribution of Oil and Gas Severance Taxes
Section 110-13AA-5 - Information Gathering Process
Current through Register Vol. XLI, No. 38, September 20, 2024
5.1. Information as to the location of wellheads and the amount of oil and gas severed by county is currently being gathered by the West Virginia Department of Environmental Protection (hereinafter "DEP") under 35 C.S.R. 4-15.1 through reports which are submitted by operators of oil and gas wells.
5.2. Because the information reported to the DEP is the information needed by the Tax Division to carry out the requirements imposed by W. Va. Code § 11-13A-5a, the Tax Division will use the most recent reasonably complete oil and gas production data provided to the Tax Division by the DEP for this purpose.
5.3. The Tax Division and the DEP will mutually agree on the technical procedures to be established to facilitate the information sharing activities.
5.4. The Tax Division will utilize the most recent reasonably complete oil and gas production data provided by the DEP to calculate the share of oil and natural gas severance tax receipts to be distributed. Oil and gas production data used to calculate county and municipal shares of oil and natural gas severance tax revenues for distribution should, ideally, reflect production data, as near as possible, for the same time period as the time period over which the oil and natural gas severance tax became payable to the State. However, compilation of DEP production data will lag behind the State's receipt of oil and natural gas severance tax revenues.
5.5 No adjustment payment, supplemental payment, recapture, refund, credit or other modification may be made to an amount distributed subsequent to payment of a distribution to any county or local distributee, based on DEP production data adjustments occurring subsequent to the distribution. In no case may the Tax Division be held responsible or accountable for any issue arising out of DEP production data, statistics or reports.
