Chapter

Local Coal Severance License Taxes

Va. Code Ann. § 58.1-3740— Definitions
Va. Code Ann. § 58.1-3741— Counties and cities authorized to levy severance license tax on the sale of coal
Va. Code Ann. § 58.1-3742— Distribution of local coal road improvement severance tax
Va. Code Ann. § 58.1-3743— Severance license taxes to be paid to jurisdiction in which coal is severed
Va. Code Ann. § 58.1-3744— Uniform ordinance provisions
Va. Code Ann. § 58.1-3745— Lien on real estate and personal property of businesses severing coal