West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-13AB - Reduced Severance Tax Rates For Thin Seams Of Coal
Section 110-13AB-1 - General
Universal Citation: 110 WV Code of State Rules 110-13AB-1
Current through Register Vol. XLI, No. 38, September 20, 2024
1.1. Scope. -- This interpretive rule explains and clarifies the reduction in Severance Tax rates for coal mined in West Virginia by underground methods for seams of forty-five inches or less, for tax years beginning after April 11, 1997.
1.2. Authority. -- W. Va. Code ' 11-10-5.
1.3. Filing Date. -- September 17, 1997.
1.4. Effective Date. -- October 17, 1997.
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