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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 13EE. Coal Severance Tax Rebate
Article 13EE. Coal Severance Tax Rebate
§11-13EE-1. Findings and Purpose
§11-13EE-2. Definitions
§11-13EE-3. Rebate Allowable
§11-13EE-4. Information Required to Determine Amount of Rebate Allowable
§11-13EE-5. Claim for Rebate
§11-13EE-6. Suspension of Payment of Rebate
§11-13EE-7. Burden of Proof; Application Required; Failure to Make Timely Application
§11-13EE-8. Identification of Capital Investment Property
§11-13EE-9. Failure to Keep Records of Capital Investment Property
§11-13EE-10. Transfer of Qualified Investment Property to Successors
§11-13EE-11. Recapture of Rebate; Recapture Tax Imposed
§11-13EE-12. Interpretation and Construction
§11-13EE-13. Rebate Report
§11-13EE-14. Rules
§11-13EE-15. Severability
§11-13EE-16. Effective Date