West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13A - Severance Tax › Section 110-13A-17 - Special Rules for Remittance

Current through Register Vol. XLI, No. 28, July 12, 2024
17.1. Agreement for Processor to Pay Tax. --
				In the case of natural resources (except natural gas) where the Tax
				Commissioner finds that it would facilitate and expedite the collection of the
				severance taxes, the Tax Commissioner may authorize the taxpayer processing the
				natural resource to report and pay the tax which would be due from the taxpayer
				severing the natural resources. The agreement shall be as the Tax Commissioner
				may prescribe. The agreement must be signed: by the owners, if the taxpayers
				are natural persons; in the case of a partnership or association, by a partner
				or member; in the case of a corporation, by an executive officer or some person
				specifically authorized by the corporation to sign the application. The
				agreement may be terminated by any party to the agreement upon giving thirty
				days written notice to the other parties to the agreement: Provided, That the
				Tax Commissioner may terminate the agreement immediately upon written notice to
				the other parties when either the taxpayer processing the natural resource or
				the taxpayer severing the natural resource fails to comply with the terms of
				the agreement.
17.2. Collection of
				Tax on Severance of Natural Gas. -- On or before the last day of the month
				following each taxable calendar month, each person first purchasing natural gas
				after it has been severed (or in the event it has been severed and processed,
				after it has been severed and processed) shall be liable for the tax imposed
				under W. Va. Code '11-13A-1
				et seq. The first purchaser of natural gas shall collect the tax imposed from
				the person severing (or severing and processing) the natural gas and remit the
				taxes to the Tax Commissioner. The first purchaser of the natural gas shall
				report purchases of natural gas during the taxable month, showing the
				quantities of gas purchased, the price paid, the date of purchase, and any
				other information deemed necessary by the Tax Commissioner on forms prescribed
				by the Tax Commissioner.
17.2.1. Report by
				Person Severing Natural Gas. -- On or before the last day of the month
				following each taxable calendar month, each person severing (or severing and
				processing) natural gas, shall report the sales of natural gas, showing the
				name and address of the person to whom sold, the quantity of gas sold, the date
				of sale, and the sales price on forms prescribed by the Tax
				Commissioner.
17.2.2. Exception to
				Method of Collecting Tax Upon Producing Natural Gas. -- Where the Tax
				Commissioner determines that the collection of severance taxes due would be
				accomplished in a more efficient and effective manner, the Tax Commissioner may
				require the severor to remit the taxes. Notwithstanding the provisions of
				Subsection 17.2 the severor shall continue to remit the severance tax until
				further notice from the Tax Commissioner.
17.2.3. Where the person severing (or both
				severing and processing) the natural gas will sell the gas to the ultimate
				consumer, the Tax Commissioner shall require the severor (or severor and
				processor) to remit the taxes.