11-13A-1 Short title; arrangement and classification
11-13A-2 Definitions
11-13A-3 Imposition of tax on privilege of severing coal, limestone or sandstone, or furnishing certain health care services, effective dates therefor; reduction of severance rate for coal mined by underground methods based on seam thickness
11-13A-3a Imposition of tax on privilege of severing natural gas or oil
11-13A-3b Imposition of tax on privilege of severing timber
11-13A-3c Imposition of tax on privilege of severing other natural resources
11-13A-3d Imposition of tax on privilege of severing coalbed methane
11-13A-3e Imposition of tax on privilege of extracting and recovering material from refuse, gob piles or other sources of waste coal to produce coal
11-13A-4 Treatment processes as production
11-13A-5 Oil and gas operating unit
11-13A-5a Dedication of ten percent of oil and gas severance tax for benefit of counties and municipalities and of three fourths of one percent of oil and gas severance tax for the benefit of the Office of Oil and Gas in the Department of Environmental Protection;
11-13A-5b Creation and cessation of West Virginia Future Fund; legislative intent; calculation of deposits from excess severance tax revenues; permissible uses of investment income and limitations on expenditures; definitions
11-13A-6 Additional tax on the severance, extraction and production of coal; dedication of additional tax for benefit of counties and municipalities; distribution of major portion of such additional tax to coal-producing counties; distribution of minor portion of
11-13A-6a Reallocation and dedication of percentage of severance tax for benefit of coal-producing counties; phase-in period; permissible uses of distributed revenues; duties of State Treasurer and State Tax Commissioner; audits; rulemaking
11-13A-7 Accounting periods and methods of accounting
11-13A-8 Time for filing annual returns and other documents
11-13A-9 Periodic installment payments of taxes imposed by sections three-a, three-b and three-c of this article; exceptions
11-13A-9a Periodic installment payments of tax imposed by section three of this article
11-13A-10 Paying tax; annual tax credit
11-13A-10a Tax credit for business investment and jobs expansion; industrial expansion and revitalization; eligible research and development projects; coal loading facilities
11-13A-11 Extension of time for filing returns
11-13A-12 Extension of time for paying tax
11-13A-13 Place for filing returns or other documents
11-13A-14 Time and place for paying tax shown on returns
11-13A-15 Signing of returns and other documents
11-13A-16 Bond of taxpayer may be required
11-13A-16a Nonresident person severing West Virginia timber owned by the person at time of severance required to notify Tax Commissioner prior to severance and prepay severance tax or post bond
11-13A-17 Collection of tax; agreement for processor to pay tax due from severor
11-13A-18 Records
11-13A-19 General procedure and administration
11-13A-20 Crimes and penalties
11-13A-20a Dedication of tax
11-13A-21 Severability
11-13A-22 Termination of exemption
11-13A-25 Effective date
11-13A-6b Severance tax on coal extracted incident to highway construction performed under §17-27-1 et seq. of this code
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Terms Used In West Virginia Code > Chapter 11 > Article 13A - Severance and Business Privilege Tax Act

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Association: means a partnership, limited partnership or any other form of unincorporated enterprise, owned or conducted by two or more persons. See West Virginia Code 11-22-1
  • Barrel of oil: means forty-two U. See West Virginia Code 11-13A-2
  • Behavioral health services: means services provided for the care and treatment of persons with mental illness, mental retardation, developmental disabilities or alcohol or drug abuse problems in an inpatient, residential or outpatient setting, including, but not limited to, habilitative or rehabilitative interventions or services and cooking, cleaning, laundry and personal hygiene services provided for such care: Provided, That gross receipts derived from providing behavioral health services that are included in the provider's measure of tax under article twenty-seven of this chapter shall not be include in that provider's measure of tax under this article. See West Virginia Code 11-13A-2
  • Business: includes all activities engaged in, or caused to be engaged in, with the object of gain or economic benefit, direct or indirect, and whether engaged in for profit, or not for profit, or by a governmental entity: Provided, That "business" does not include services rendered by an employee within the scope of his or her contract of employment. See West Virginia Code 11-13A-2
  • Coal: means and includes any material composed predominantly of hydrocarbons in a solid state. See West Virginia Code 11-13A-2
  • commissioner: means the Tax Commissioner of the State of West Virginia or his or her delegate. See West Virginia Code 11-13A-2
  • Corporation: includes associations, joint-stock companies and insurance companies. See West Virginia Code 11-13A-2
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Document: means any deed, or instrument or writing by which any real property within this state or any interest in real property is granted, conveyed or otherwise transferred to the grantee, purchaser or any other person. See West Virginia Code 11-22-1
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Executor: A male person named in a will to carry out the decedent
  • Extraction of ores or minerals from the ground: includes extraction by mine owners or operators of ores or minerals from the waste or residue of prior mining only when such extraction is sold. See West Virginia Code 11-13A-2
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiduciary: means and includes a guardian, trustee, executor, administrator, receiver, conservator or any person acting in any fiduciary capacity for any person. See West Virginia Code 11-13A-2
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • Gross proceeds: means the value, whether in money or other property, actually proceeding from the sale or lease of tangible personal property, or from the rendering of services, without any deduction for the cost of property sold or leased or expenses of any kind. See West Virginia Code 11-13A-2
  • in writing: includes any representation of words, letters, or figures, whether by printing, engraving, writing, or otherwise. See West Virginia Code 2-2-10
  • including: when used in a definition contained in this article, shall not be deemed to exclude other things otherwise within the meaning of the term being defined. See West Virginia Code 11-13A-2
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
  • Judgment: includes decrees and orders for the payment of money, or the conveyance or delivery of land or personal property, or some interest therein, or any undertaking, bond or recognizance which has the legal effect of a judgment. See West Virginia Code 2-2-10
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Limited liability company: means a limited liability company organized under the laws of this state, the United States or by any other state, territory or the District of Columbia. See West Virginia Code 11-22-1
  • Mining: includes not merely the extraction of ores or minerals from the ground, but also those treatment processes necessary or incidental thereto. See West Virginia Code 11-13A-2
  • Natural resources: means all forms of minerals including, but not limited to, rock, stone, limestone, coal, shale, gravel, sand, clay, natural gas, oil and natural gas liquids which are contained in or on the soils or waters of this state and includes standing timber. See West Virginia Code 11-13A-2
  • Offense: includes every act or omission for which a fine, forfeiture, or punishment is imposed by law. See West Virginia Code 2-2-10
  • or his or her delegate: when used in reference to the Tax Commissioner, means any officer or employee of the state Tax Division of the Department of Tax and Revenue duly authorized by the Tax Commissioner directly, or indirectly by one or more redelegations of authority, to perform the function mentioned or described in this article or regulations promulgated thereunder. See West Virginia Code 11-13A-2
  • Partner: includes a member of a syndicate, group, pool, joint venture or other organization which is a "partnership" as defined in this section. See West Virginia Code 11-13A-2
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Partnership: includes a syndicate, group, pool, joint venture or other unincorporated organization through or by means of which any privilege taxable under this article is exercised and which is not within the meaning of this article a trust or estate or corporation. See West Virginia Code 11-13A-2
  • Person: means every natural person, association or corporation. See West Virginia Code 11-22-1
  • Personal property: All property that is not real property.
  • personal property: includes goods, chattels, real and personal, money, credits, investments, and the evidences thereof. See West Virginia Code 2-2-10
  • Producer: means the person who is actually engaged in the agriculture, horticulture and grazing which gives existence and fruition to products of agriculture as distinguished from the broker or middleman. See West Virginia Code 11-5-3
  • Related parties: means two or more persons, organizations or businesses owned or controlled directly or indirectly by the same interests. See West Virginia Code 11-13A-2
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • 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 11-13A-2
  • Service: includes all activities engaged in by a person for a consideration which involve the rendering of a service as distinguished from the sale of tangible personal property: Provided, That "service" does not include: (A) Services rendered by an employee to his or her employer under a contract of employment. See West Virginia Code 11-13A-2
  • severed: means the physical removal of the natural resources from the earth or waters of this state by any means: Provided, That "severing" or "severed" shall not include the removal of natural gas from underground storage facilities into which the natural gas has been mechanically injected following its initial removal from earth: Provided, however, That "severing" or "severed" oil and natural gas shall not include any separation process of oil or natural gas commonly employed to obtain marketable natural resource products. See West Virginia Code 11-13A-2
  • Tax: means any tax imposed by this article and, for purposes of administration and collection of such tax, it includes any interest, additions to tax or penalties imposed with respect thereto under article ten of this chapter. See West Virginia Code 11-13A-2
  • Tax year: means the calendar year following the July first assessment day or, in the case of a public service business assessed pursuant to article six of this chapter, the calendar year beginning on the January first assessment day. See West Virginia Code 11-5-3
  • Taxable year: means the calendar year, or the fiscal year ending during such calendar year, upon the basis of which a tax liability is computed under this article. See West Virginia Code 11-13A-2
  • Taxpayer: means any person subject to any tax imposed by this article. See West Virginia Code 11-13A-2
  • This code: means the Code of West Virginia, 1931, as amended. See West Virginia Code 11-13A-2
  • This state: means the State of West Virginia. See West Virginia Code 11-13A-2
  • Transaction: means the delivering, accepting or presenting for recording of a document. See West Virginia Code 11-22-1
  • Trustee: A person or institution holding and administering property in trust.
  • Value: means in the case of any document not a gift, the amount of the full actual consideration for the document, paid or to be paid, including the amount of any lien or liens assumed. See West Virginia Code 11-22-1