Article 13A. Severance and Business Privilege Tax Act

Article 13A. Severance and Business Privilege Tax Act

§11-13A-1. Short Title; Arrangement and Classification
§11-13A-2. Definitions
§11-13A-3. Imposition of Tax on Privilege of Severing Coal, Limestone or Sandstone, or Furnishing Certain Health Care Services, Effective Dates Therefor; Reduction of Severance Rate for Coal Mined by Underground Methods Based on Seam Thickness
§11-13A-3a. Imposition of Tax on Privilege of Severing Natural Gas or Oil; Tax Commissioner to Develop a Uniform Reporting Form
§11-13A-3b. Imposition of Tax on Privilege of Severing Timber
§11-13A-3c. Imposition of Tax on Privilege of Severing Other Natural Resources
§11-13A-3d. Imposition of Tax on Privilege of Severing Coalbed Methane
§11-13A-3e. Imposition of Tax on Privilege of Extracting and Recovering Material From Refuse, Gob Piles or Other Sources of Waste Coal to Produce Coal
§11-13A-4. Treatment Processes as Production
§11-13A-5. Oil and Gas Operating Unit
§11-13A-5a. Dedication of Ten Percent of Oil and Gas Severance Tax for Benefit of Counties and Municipalities;
§11-13A-5b. Creation of West Virginia Future Fund; Legislative Intent; Calculation of Deposits From Excess Severance Tax Revenues; Permissible Uses of Investment Income and Limitations on Expenditures; Definitions
§11-13A-6. Additional Tax on the Severance, Extraction and Production of Coal; Dedication of Additional Tax for Benefit of Counties and Municipalities; Distribution of Major Portion of Such Additional Tax to Coal-Producing Counties; Distribution of Minor Portion of Such Additional Tax to All Counties and Municipalities; Reports; Rules; Special Funds in Office of State Treasurer; Method and Formulas for Distribution of Such Additional Tax; Expenditure of Funds by Counties and Municipalities for Public Purposes; Special Funds in Counties and Municipalities; and Requiring Special County and Municipal Budgets and Reports Thereon
§11-13A-6a. Reallocation and Dedication of Percentage of Severance Tax for Benefit of Coal-Producing Counties; Phase-in Period; Permissible Uses of Distributed Revenues; Duties of State Treasurer and State Tax Commissioner; Audits; Rulemaking
§11-13A-7. Accounting Periods and Methods of Accounting
§11-13A-8. Time for Filing Annual Returns and Other Documents
§11-13A-9. Periodic Installment Payments of Taxes Imposed by Sections Three-A, Three-B and Three-C of This Article; Exceptions
§11-13A-9a. Periodic Installment Payments of Tax Imposed by Section Three of This Article
§11-13A-10. Paying Tax; Annual Tax Credit
§11-13A-10a. Tax Credit for Business Investment and Jobs Expansion; Industrial Expansion and Revitalization; Eligible Research and Development Projects; Coal Loading Facilities
§11-13A-11. Extension of Time for Filing Returns
§11-13A-12. Extension of Time for Paying Tax
§11-13A-13. Place for Filing Returns or Other Documents
§11-13A-14. Time and Place for Paying Tax Shown on Returns
§11-13A-15. Signing of Returns and Other Documents
§11-13A-16. Bond of Taxpayer May Be Required
§11-13A-16a. Nonresident Person Severing West Virginia Timber Owned by the Person at Time of Severance Required to Notify Tax Commissioner Prior to Severance and Prepay Severance Tax or Post Bond
§11-13A-17. Collection of Tax; Agreement for Processor to Pay Tax Due From Severor
§11-13A-18. Records
§11-13A-19. General Procedure and Administration
§11-13A-20. Crimes and Penalties
§11-13A-20a. Dedication of Tax
§11-13A-21. Severability
§11-13A-22. Termination of Exemption
§11-13A-25. Effective Date

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