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U.S. State Codes
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West-Virginia
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Chapter 11. Taxation
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Article 12B. Minimum Severance Tax on Coal
Article 12B. Minimum Severance Tax on Coal
§11-12B-1. Short Title; Arrangement and Classification
§11-12B-2. Definitions
§11-12B-3. Imposition of Tax, Credit
§11-12B-4. Accounting Periods and Methods of Accounting
§11-12B-5. Annual Return
§11-12B-6. Periodic Installment Payments of Estimated Tax
§11-12B-7. Time and Place for Paying Tax Shown on Returns
§11-12B-8. Extension of Time for Filing Return
§11-12B-9. Extension of Time for Paying Tax
§11-12B-10. Place for Filing Returns or Other Documents
§11-12B-11. Signing of Returns and Other Documents
§11-12B-12. Bond of Taxpayer May Be Required
§11-12B-13. Collection of Tax; Tax Commissioner May Require First Purchaser to Withhold Tax of Delinquent Taxpayer
§11-12B-14. Records
§11-12B-15. General Procedure and Administration
§11-12B-16. Criminal Penalties
§11-12B-17. Severability
§11-12B-18. Effective Date; Compliance