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2019 Code of Virginia
Title 58.1 - Taxation
Chapter 37.1 - Local Coal Severance License Taxes
- § 58.1-3740. Definitions
- § 58.1-3741. Counties and cities authorized to levy severance license tax on the sale of coal
- § 58.1-3742. Distribution of local coal road improvement severance tax
- § 58.1-3743. Severance license taxes to be paid to jurisdiction in which coal is severed
- § 58.1-3744. Uniform ordinance provisions
- § 58.1-3745. (Effective until October 1, 2019) Lien on real estate and personal property of businesses severing coal
- § 58.1-3745. (Effective October 1, 2019) Lien on real estate and personal property of businesses severing coal
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