There is a newer version of the West Virginia Code
2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 12B. MINIMUM SEVERANCE TAX ON COAL.
- §11-12B-1. Short title; arrangement and classification.
- §11-12B-2. Definitions.
- §11-12B-3. Imposition of tax, credit.
- §11-12B-4. Accounting periods and methods of accounting.
- §11-12B-5. Annual return.
- §11-12B-6. Periodic installment payments of estimated tax.
- §11-12B-7. Time and place for paying tax shown on returns.
- §11-12B-8. Extension of time for filing return.
- §11-12B-9. Extension of time for paying tax.
- §11-12B-10. Place for filing returns or other documents.
- §11-12B-11. Signing of returns and other documents.
- §11-12B-12. Bond of taxpayer may be required.
- §11-12B-13. Collection of tax; tax commissioner may require first purchaser to withhold tax of delinquent taxpayer.
- §11-12B-14. Records.
- §11-12B-15. General procedure and administration.
- §11-12B-16. Criminal penalties.
- §11-12B-17. Severability.
- §11-12B-18. Effective date; compliance.
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