Article

Minimum Severance Tax on Coal

W. Va. Code § 11-12B-1— Short title; arrangement and classification
W. Va. Code § 11-12B-2— Definitions
W. Va. Code § 11-12B-3— Imposition of tax, credit
W. Va. Code § 11-12B-4— Accounting periods and methods of accounting
W. Va. Code § 11-12B-5— Annual return
W. Va. Code § 11-12B-6— Periodic installment payments of estimated tax
W. Va. Code § 11-12B-7— Time and place for paying tax shown on returns
W. Va. Code § 11-12B-8— Extension of time for filing return
W. Va. Code § 11-12B-9— Extension of time for paying tax
W. Va. Code § 11-12B-10— Place for filing returns or other documents
W. Va. Code § 11-12B-11— Signing of returns and other documents
W. Va. Code § 11-12B-12— Bond of taxpayer may be required
W. Va. Code § 11-12B-13— Collection of tax; Tax Commissioner may require first purchaser to withhold tax of delinquent taxpayer
W. Va. Code § 11-12B-14— Records
W. Va. Code § 11-12B-15— General procedure and administration
W. Va. Code § 11-12B-16— Criminal penalties
W. Va. Code § 11-12B-17— Severability
W. Va. Code § 11-12B-18— Effective date; compliance