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-2 - Interpretive Note

This interpretive rule shall be read together with the Severance Tax statutes and legislative rules (110 C.S.R. 13A, ' 1 et. seq.) previously promulgated by the Tax Commissioner. The definitions, policies and procedures provided in 110 C.S.R. 13A, ' 1 et seq. are equally applicable to this interpretive rule. Should there be an inconsistency between the promulgated legislative rules and this interpretive rule, the legislative rules shall control, except to the extent the legislative rules do not reflect an amendment to the Severance Tax laws which is addressed in this or another rule promulgated by the Tax Commissioner as provided in Article 3, Chapter 29A of the West Virginia Code.