West Virginia Code 11-12B-18 – Effective date; compliance
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(a) Effective date. — The tax imposed by this article shall take effect on October 1, 1990, and apply to coal sold or delivered for sale, profit or commercial use on or after that date.
Terms Used In West Virginia Code 11-12B-18
- Coal: means and includes any material composed predominantly of hydrocarbons and carbon in a solid state and includes, but is not limited to, all materials commonly known as coal, bituminous coal, anthracite coal, lignite, brown coal, peat or jet. See West Virginia Code 11-12B-2
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- Sale: includes any transfer of the ownership or title to property, whether for money or in exchange for other property or services, or any combination thereof. See West Virginia Code 11-12B-2
(b) Compliance. — To facilitate ease of administration and ease of compliance by taxpayers, the Tax Commissioner may require persons subject to the tax imposed by this article and persons subject to the tax imposed by article thirteen-a of this chapter to file combined returns or declarations of estimated tax for both taxes and to make combined payments of such taxes.