West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-21F - The Coal Severance Tax Rebate
Section 110-21F-5 - Information required to determine amount of rebate allowable
Current through Register Vol. XLI, No. 38, September 20, 2024
5.1. A taxpayer claiming a rebate under W. Va. Code § 11-13EE-1, et seq., who operates a single coal mine in this state, shall provide a schedule with the annual severance tax return filed under W. Va. Code § 11-13A-1, et seq., that shows, for the mine, the number of tons of coal produced, the gross value of the coal produced at the mine during the taxable year for which the rebate is sought, the aggregate number of full-time employees at the mine, and such other information deemed by the Tax Commissioner to be necessary to determine the base production and the net increase in state severance tax payable attributable to the qualified investment property placed in service or use at the coal mining operation.
5.2. A taxpayer claiming a rebate under W. Va. Code § 11-13EE-1, et seq., who operates more than one coal mine in this state, shall provide a schedule with the annual severance tax return filed under W. Va. Code § 11-13A-1, et seq., that shows, for each coal mine, the number of tons of coal produced, the gross value of the coal produced at each mine during the taxable year for which rebate is sought, the aggregate number of full-time employees at the mine, and such other information deemed by the Tax Commissioner to be necessary to determine the base amount of production and the net increase in state severance tax payable attributable to the qualified investment property placed in service or use at the coal mining operation.
5.3. When a taxpayer claiming a rebate under W. Va. Code § 11-13EE-1, et seq., is a member of an affiliated or controlled group, as the case may be, that operates more than one coal mine in this state, the group shall provide a schedule with its annual severance tax return filed under W. Va. Code § 11-13A-1, et seq., for the taxable year that shows for each coal mine operated in this state by the affiliated or controlled group, as the case may be, or any member thereof, the number of tons of coal produced at each mine, the gross value of the coal produced at each mine during the taxable year for which rebate is sought, the aggregate total number of full-time employees, and such other information deemed by the Tax Commissioner to be necessary to determine the base production amount and the net increase in state severance tax and severance tax paid, as well as employment levels, attributable to the qualified investment property placed in service or use at the coal mining operation.
5.4. When a taxpayer claims a coal severance tax rebate under W. Va. Code § 11-13EE-1, et seq., the information required by this section heading must be updated and provided for each year the taxpayer applies for a rebate carry forward payment.
