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-3 - Definitions
Current through Register Vol. XLI, No. 38, September 20, 2024
Unless a specific definition is provided in this section, terms used in this rule are defined as provided in legislative rule 110 C.S.R. 13A, ' 1, et. seq., unless the context in which the term is used clearly requires a different meaning. The following terms shall have the meaning ascribed herein, and shall apply in the singular as well as in the plural.
3.1. "Existing mine" means an underground mine which produced coal on or before April 11, 1997. An existing mine could be a mine which was closed and not producing coal on April 11, 1997.
3.2. "Isopach map" means a map which shows the thickness of a coal seam by means of lines drawn through points of equal thickness of the coal seam. (Contour lines).
3.2.1 Thickness of the coal seam shall be the actual measurement of coal being mined. Thickness of the coal seam shall be measured from the bottom of the lowest coal split actually being mined, to the top of the highest coal split actually being mined. This measurement from the bottom to the top shall not include the thickness of any rock partings actually being mined.
3.3. "New underground mine" means an underground mine which began producing coal for the first time after April 11, 1997.
3.4 "Professional engineer" means a civil or mining engineer who is registered and licensed as a professional engineer by the West Virginia State Board of Registration for Professional Engineers.
3.5 "Underground mine" means an underground excavation for coal which is not a "surface mine" as defined in W. Va. Code '' 11-13C-3 and 22-3-3, and the area of which is the area for which a current mining permit has been issued.
