Article

Coal Severance Tax Rebate

W. Va. Code § 11-13EE-1— Findings and purpose
W. Va. Code § 11-13EE-2— Definitions
W. Va. Code § 11-13EE-3— Rebate allowable
W. Va. Code § 11-13EE-4— Information required to determine amount of rebate allowable
W. Va. Code § 11-13EE-5— Claim for rebate
W. Va. Code § 11-13EE-6— Suspension of payment of rebate
W. Va. Code § 11-13EE-7— Burden of proof; application required; failure to make timely application
W. Va. Code § 11-13EE-8— Identification of capital investment property
W. Va. Code § 11-13EE-9— Failure to keep records of investment credit property
W. Va. Code § 11-13EE-10— Transfer of qualified investment property to successors
W. Va. Code § 11-13EE-11— Recapture of rebate; recapture tax imposed
W. Va. Code § 11-13EE-12— Interpretation and construction
W. Va. Code § 11-13EE-13— Rebate report
W. Va. Code § 11-13EE-14— Rules
W. Va. Code § 11-13EE-15— Severability
W. Va. Code § 11-13EE-16— Effective date