2011 Code of Virginia
Title 58.1 TAXATION.
Chapter 37 License Taxes (58.1-3700 thru 58.1-3735)
58.1-3713.2 Verification of local severance tax payment; local ordinances
58.1-3713.2. Verification of local severance tax payment; local ordinances.
A. All local coal severance taxes levied pursuant to 58.1-3703, 58.1-3712 or 58.1-3713 are to be paid to the locality in which the coal is first placed in transit for shipment outside of the jurisdiction imposing the tax, unless it is certified by affidavit to the commissioner of the revenue of that locality that the coal severance tax has been paid pursuant to those laws or paid to any other state or locality in which the coal was mined pursuant to that state's coal severance tax, gross receipts tax, business license tax or other comparable tax.
B. Any county or city enacting a tax pursuant to 58.1-3703, 58.1-3712 or 58.1-3713 may require enforcement of subsection A by local ordinance.
(1987, c. 711.)
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