All local coal severance license taxes levied pursuant to § 58.1-3741 shall be paid to the locality in which the coal is severed from the earth.
Va. Code Ann. § 58.1-3743
Severance license taxes to be paid to jurisdiction in which coal is severed
2013, cc. 305, 618.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.