West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-13AC - Reduced Severance Tax Rates for Thermal or Steam Coal
Section 110-13AC-1 - General
Universal Citation: 110 WV Code of State Rules 110-13AC-1
Current through Register Vol. XLI, No. 38, September 20, 2024
1.1. Scope. --This interpretive rule explains and clarifies the July 1, 2019 reduction in the severance tax rate on the gross value of thermal or steam coal, as defined in W. Va. Code § 11-13A-3(c). This interpretive rule also clarifies the minimum amount that will be available each year for distribution to coal producing counties pursuant to § 11-13A-6a of the West Virginia Code.
1.2. Authority. --W. Va. Code § 11-10-5.
1.3. Filing Date. --September 11, 2019.
1.4. Effective Date. --October 11, 2019
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.
