reglab/statecodes huggingface dataset:
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13 - Business And Occupational Tax › Section 110-13-3 - Exemptions

Current through Register Vol. XLI, No. 28, July 12, 2024
3.1. Monthly
				exemptions from tax. - Each taxpayer shall be granted an exemption in every
				case of forty-one dollars and sixty-seven cents ($41.67) per month of business
				and occupation tax. From the total taxes due the monthly exemption of forty-one
				dollars and sixty-seven cents ($41.67) per month is deducted. Inasmuch as the
				law grants each person a monthly exemption of forty-one dollars and sixty-seven
				cents ($41.67) per month, only one exemption per tax period can be claimed even
				though that person may conduct more than one business.
3.2. Business exempt by specific statutes.
3.2.1. Public service district for water and
				sewage services. Public service districts for water and sewage services
				organized in compliance with the provisions of W. Va. Code '16-3-1
				et seq., entitled, "Public Service Districts for Water and Sewage Services,"
				are exempt from the payment of the business and occupation tax. This is an
				exemption provided by specific statute and is only available to those public
				service districts that have complied with all the requirements as set forth in
				W. Va. Code '16-3-1
				et seq.
3.2.2. Municipal
				waterworks. - Waterworks in the State of West Virginia which are organized by a
				municipal corporation in compliance with the provision of W. Va. Code
				'8-12-1
				et seq., entitled, "Waterworks," are exempt from the payment of the business
				and occupation tax. This is an exemption provided by specific statute and is
				only available to those municipal waterworks that have complied with all
				requirements as set forth in W. Va. Code '8-12-1
				et seq.
3.2.3. Municipal combined
				waterworks and sewage systems. - Waterworks and sewage systems in the State of
				West Virginia which are organized or operated by a municipal corporation in
				compliance with the provisions of W. Va. Code '8-13-1
				et seq., entitled Combined Waterworks and Sewage Systems, are exempt from the
				payment of the business and occupation tax. This is an exemption provided by
				specific statute and is only available to those municipal waterworks and sewage
				systems that have complied with all the requirements as set forth in W. Va.
				Code '8-13-1
				et seq.
3.2.4. Municipal and
				sanitary district sewage works. - Sewage works in the State of West Virginia
				which are organized or operated by any municipal corporation or sanitary
				district in compliance with the provisions of W. Va. Code '16-13-1
				et seq., entitled, "Sewage Works of Municipal Corporations and Sanitary
				Districts", are exempt from the payment of the business and occupation tax.
				This is an exemption provided by specific statute and is only available to
				those sewage works of municipal corporations and sanitary districts that have
				complied with all the requirements as set forth in the aforecited provisions of
				the Code.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13 - Business And Occupational Tax › Section 110-13-4 - Computation of Tax; Payment

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1.
				Except for those amounts due under W. Va. Code '11-13-2e,
				the taxes levied under W. Va. Code '11-13-1 et seq. are
				due and payable as follows:
4.1.1. For
				taxpayers whose estimated tax under W. Va. Code '
				11-13-1
et
seq
. exceeds one thousand dollars ($1,000) per month,
				the tax is due and payable in monthly installments on or before the last day of
				the month following the month in which the tax accrued. The taxpayer shall, on
				or before the last day of each month, make out an estimate of the tax for which
				he or she is liable for the preceding month, sign the estimate and mail it
				together with a remittance of the amount of tax, in the form prescribed by the
				Tax Commissioner, to the Office of the Commissioner: Provided, That the
				installment payment otherwise due under this Section on or before June 30th
				each year shall be remitted to the Tax Commissioner on or before the June 15th
				each year. In estimating the amount of tax due for each month, the taxpayer may
				deduct one twelfth (1/12th) of any applicable tax credits allowable for the
				taxable year and one twelfth (1/12th) of the total exemption allowed for the
				taxable year.
4.1.2. For taxpayers
				whose estimated tax under W. Va. Code '11-13-1 et seq. does
				not exceed one thousand dollars ($1,000) per month, the tax is due and payable
				in quarterly installments within one (1) month from the expiration of each
				quarter in which the tax accrued. The taxpayer shall, within one (1) month from
				the expiration of each quarter, make out an estimate of the tax for which he or
				she is liable for that quarter, sign the estimate and mail it together with a
				remittance of the amount of tax, in the form prescribed by the Tax
				Commissioner, to the Office of the Commissioner. In estimating the amount of
				tax due for each quarter, the taxpayer may deduct one fourth (1/4th) of any
				applicable tax credits allowable for the taxable year and one fourth (1/4th) of
				the total exemption allowed for that year.
4.1.3. When the total tax for which any
				person is liable under W. Va. Code '11-13-1 et seq. does
				not exceed two hundred dollars ($200) in any year the taxpayer may pay the same
				quarterly , or, with the consent in writing of the Tax Commissioner, at the end
				of the month next following the close of the tax year.
4.1.4. However, the Tax Commissioner, if he
				or she considers it necessary to ensure payment of the tax, may require the
				return and payment under this Section for periods of shorter duration than
				those otherwise prescribed in Subdivision 4.1 of this Section.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13 - Business And Occupational Tax › Section 110-13-5 - Return and Remittance by Taxpayer

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. Annual return.
5.1.1. Every taxpayer shall, on or before the
				expiration of one (1) month after the end of the tax year, file a business and
				occupation tax return for the entire taxable year. The return must show the
				gross proceeds of sales, gross income of business or other measure of tax in
				dekatherms, kilowatts or kilowatt hours, as appropriate, and the taxpayer must
				compute the amount of tax chargeable against him or her. The return must be
				signed by the taxpayer.
5.1.2. For
				a taxpayer maintaining records and paying taxes on a calendar year basis, the
				annual return is due on or before January 31 of the following year. The annual
				return is filed at the close of the taxable year and replaces the fourth (4th)
				quarterly estimate. The annual return is a recompilation of the three (3)
				quarterly estimates and the fourth (4th) quarter's business. It provides a
				medium for making such adjustments on the quarterly estimates as may be
				necessary.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13 - Business And Occupational Tax › Section 110-13-9 - Tax Year and Method of Accounting

Current through Register Vol. XLI, No. 28, July 12, 2024
9.1. Taxable year. - For purposes of the
				B&O tax imposed under W. Va. Code '
				11-13-1 et
				seq., a taxpayer's taxable year shall be the same as the taxpayer's taxable
				year for federal income tax purposes.
9.2. Method of accounting. - A taxpayer's
				method of accounting under this article shall be the same as the taxpayer's
				method of accounting for federal income tax purposes. In the absence of any
				method of accounting for federal income tax purposes, the tax under this
				article shall be computed under such method that in the opinion of the Tax
				Commissioner clearly reflects the income.
9.3. Adjustments. - In computing a taxpayer's
				liability for tax for any taxable year under a method of accounting different
				from the method under which the taxpayer's liability for tax under this article
				for the previous year was computed, there shall be taken into account those
				adjustments which are determined by the Tax Commissioner to be necessary solely
				by reason of the change in order to prevent amounts from being duplicated or
				omitted.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13 - Business And Occupational Tax › Section 110-13-27 - General Procedure and Administration

Current through Register Vol. XLI, No. 28, July 12, 2024
Each and every provision of the "West Virginia Tax Procedure
				  and Administration Act" set forth in W. Va. Code '11-10-1 et
				  seq. applies to the tax imposed by W. Va. Code '11-13-1 et seq. with
				  like effect as if the act were applicable only to the tax imposed by W. Va.
				  Code '11-13-1 et seq. and
				  were set forth in extenso in W. Va. Code '11-13-1 et
				  seq.
TABLE 1:
YEAR
UNIT A
UNIT B
UNIT
						  C
1991
11 B KWH
6 B KWH
3.5 B
						  KWH
1992
11 B KWH
6 B KWH
3.5 B
						  KWH
1993
11 B KWH
6 B KWH
3.5 B
						  KWH
1994
11
						  B KWH
6 B KWH
3.5 B KWH
TOTAL
44 B KWH
24 B KWH
14.0 B KWH
TABLE 2:
Unit A
Unit B
Unit C
Ave 4-yr generation (KWH)
11,000,000,000
6,000,000,000
1,884,615,385
Official Capability (KW)
2,100,000
1,500,000
1,000,000
Max. Ann. Gen. (Off. Cap. X 8,760) (KWH)
18,396,000,000
13,140,000,000
8,760,000,000
Capacity Factor
.598
.457
.215
Taxable Generating Capacity (KW)
1,255,800
685,500
215,000
Tax Rate
$22.78
$22.78
$22.78
Gross Tax Liability
$28,607,124
$15,615,690
$4,897,700
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13A - Severance Tax › Section 110-13A-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. --
				These legislative regulations explain and clarify the West Virginia Severance
				Taxes set forth at W. Va. Code '11-13A-1
				et seq.
1.2. Authority. -- W. Va.
				Code ''11-13A-23(b) and 11-10-5.
1.3. Filing date. -- April 15,
				1992.
1.4. Effective date. -- April
				15, 1992.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13A - Severance Tax › Section 110-13A-2 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
As used in these regulations and unless the context clearly
				  requires a different meaning, the following terms shall have the meanings
				  ascribed herein, and shall apply in the singular or in the plural.
2.1. Coal. -- The term "coal" means and
				includes any material composed predominantly of a solid, brittle, stratified,
				combustible carbonaceous rock formed by the decomposition of vegetation,
				containing varying quantities of the elements of carbon, hydrogen, oxygen and
				nitrogen. "Coal" shall include but is not limited to peat, lignite, bituminous,
				anthracite and various intermediary forms of coal.
2.2. Contract Miner. -- The term "contract
				miner" means a person engaged as an independent contractor in producing natural
				resource products which are owned by another or others, as tangible personal
				property, immediately after they are severed, extracted, reduced to possession
				and produced.
2.3. Delegate. -- The
				term "delegate" in the phrase "or his delegate" when used in reference to the
				Tax Commissioner, means any officer or employee of the Tax Department duly
				authorized by the Tax Commissioner, directly or indirectly, by one or more
				redelegations of authority, to perform the function mentioned or described in
				the Severance Tax Act or these regulations.
2.4. Economic Interest. -- The term "economic
				interest" for purposes of the Severance Tax Act is synonymous with the economic
				interest required by
				26 U.S.C.
				611 and in effect on December 31, 1985 which
				entitle the taxpayer to a depletion deduction for federal income tax purposes:
				Provided, That a person who only receives an arm's-length royalty shall not be
				considered as having an economic interest for purposes of the Severance Tax
				Act.
2.4.1. An economic interest, for federal
				income tax purposes, is possessed in every case in which a person has acquired
				by investment any interest in mineral in place or standing timber and secures,
				by any form of legal relationship, income derived from the extraction of the
				mineral or severance of the timber, to which he must look for a return of his
				capital. A person who has no capital investment in the mineral deposit or
				standing timber does not possess an economic interest merely because through a
				contractual relation he possesses a mere economic or pecuniary advantage
				derived from production. For example, an agreement between the owner of an
				economic interest and another entitling the latter to purchase or process the
				product upon production or entitling the latter to compensation for extraction
				or cutting does not convey a depletable economic interest.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13A - Severance Tax › Section 110-13A-2a - Determination of Gross Value

Current through Register Vol. XLI, No. 28, July 12, 2024
For all natural resources, "gross value" is to be reported as
				  follows:
2a.1. Gross Value Amount
				Received. -- For natural resources severed or processed (or both severed and
				processed), except natural gas, oil, and limestone or sandstone quarried or
				mined, and sold during a reporting period, gross value is the amount received
				or receivable by the taxpayer.
2a.1.1.
				Example. -- A owns land within West Virginia from which he mines coal. A sells
				his produced natural resources to B Power Company. A must report the value of
				such natural resources, as determined by the gross proceeds of sale, on the
				severance tax form. Therefore, A reports the full amount received from B and
				computes his tax liability thereon.
2a.1.2. Example. -- A owns land within West
				Virginia and produces coal therefrom. In 1988, A produced 55,000 tons of which
				40,000 tons were sold to B Power Company at ten dollars ($10.00) per ton and
				12,000 tons were transported without sale to a coal broker (or selling agent)
				without the State. The broker does not take title to the natural resource
				product and consequently has no ownership therein. The remaining 3,000 tons
				were sold, at the mine, to individuals for home consumption at twelve dollars
				($12.00) per ton. The coal broker subsequently, and before the close of the
				taxable year 1988, makes sale of the coal at thirteen dollars ($13.00) per ton.
2a.1.2.1. A, on the 1988 severance tax
				return, must report the gross proceeds of the sale to B. (40,000 tons @ $10.00
				per ton = $400,000)
2a.1.2.2. A
				must also report the amount of the sale made by the broker on A's severance tax
				return. (12,000 tons @ $13.00 per ton = $156,000.) Inasmuch as the fee or
				commission retained by the broker is an expense of doing business to A, A
				receives no deduction or exclusion from gross income for the amount retained by
				the broker.
2a.1.2.3. A must also
				report the amount of the sales at the mine to individuals for household
				consumption. (3,000 tons @ $12.00 per ton = $36,000.)
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13A - Severance Tax › Section 110-13A-4 - Treatment Processes as Production

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. Treatment Processes Constituting Mining.
				-- The following treatment processes listed in Subsections 4.1.1 through 4.1.4
				(and the treatment processes necessary or incidental thereto) when applied by
				the mine owner or operator to natural resources mined in this State shall be
				considered as mining and part of the privilege taxed:
4.1.1. Coal. -- In the case of coal, the term
				"production of coal" shall include all activities and values arising from the
				severance or extraction of coal and/or the ordinary processing activities
				including crushing, working, cleaning, drying, sorting, sizing, dust allaying,
				loading for shipment and freeze treatment. When any of the activities are
				performed, the value added to the coal shall be considered gross value
				attributable to the owner of the coal taxable under the severance tax.
4.1.1.1. Example -- Company A, a coal
				producer, contracts with Company B to have B extract the coal and deliver it to
				Company C who crushes, cleans and loads the coal for shipment. In this
				instance, Company A would report the total gross value, without any deductions
				for payments made to B and C, under the severance tax.
4.1.1.2. Example -- Company A, a coal
				producer extracts the coal and sells the coal to Company B for $20.00 a ton who
				crushes, cleans and sells coal to Company C for $30.00 a ton. C, a coal broker,
				blends the coal with other purchased coal, loads and freeze treats the coal.
				The coal is ultimately sold for $35.00 a ton. Company A should report $20.00 a
				ton under the severance tax. Company B is required to report $10.00 a ton under
				the severance tax and C would be required to report $5.00 a ton for severance
				tax purposes.
4.1.1.3. Production
				of coal will also include the severance, extraction and processing of coal
				fines, gob piles, sludge ponds or other coal wastes or rejects which, when
				processed are sold as coal, as if such activities constituted the initial
				production activity.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13A - Severance Tax › Section 110-13A-7 - Accounting

Current through Register Vol. XLI, No. 28, July 12, 2024
7.1. Accounting
				Periods. -- For purposes of the severance tax imposed by W. Va. Code
				'11-13A-1
				et seq., a taxpayer's taxable year shall be the same as for federal income tax
				purposes. If a taxpayer's taxable year is changed for federal income tax
				purposes, it shall be similarly changed for purposes of the severance tax. The
				taxpayer shall provide a copy of the authorization for such change from the
				Internal Revenue Service, with the taxpayer's annual return.
7.2. Method of Accounting. -- A taxpayer's
				method of accounting under the severance tax shall be the same as taxpayer's
				method of accounting for federal income tax purposes. In the absence of any
				method of accounting for federal income tax purposes, the accrual method of
				accounting shall be used unless the Tax Commissioner, in writing, consents to
				use of another method. If a taxpayer's method of accounting for purposes of the
				federal income tax are changed, the severance tax shall similarly be changed.
				The taxpayer shall provide a copy of the authorization for such change from the
				Internal Revenue Service, with its annual severance tax return for the taxable
				year.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13A - Severance Tax › Section 110-13A-8 - Annual Return

Current through Register Vol. XLI, No. 28, July 12, 2024
8.1.
				Filing Date for Calendar Year Taxpayers. -- Calendar year taxpayers shall file
				the annual return with the Tax Commissioner on or before the end of the first
				month after the end of the taxable year.
8.2. Filing Date for Fiscal Year Taxpayers.
				-- Fiscal year taxpayers shall file the annual return with the Tax Commissioner
				on or before the end of the first month after the end of the fiscal
				year.
8.3. Payment of Tax. -- It
				shall be the duty of every taxpayer required to pay the severance tax due by
				the date fixed for filing the return (determined without regard to any
				extension of time for filing such return).
8.4. Tax Due Without Assessment. -- It is the
				duty of every taxpayer required to pay severance tax due pursuant to file the
				return and pay the tax due even though no assessment, notice or demand is
				received by the taxpayer.
8.5.
				Credit. -- Every taxpayer subject to the severance tax is allowed an annual
				credit of five hundred dollars against taxes due to be applied at the rate of
				forty-one dollars and sixty-seven cents per month for each month the taxpayer
				was engaged in business in this State.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13A - Severance Tax › Section 110-13A-9 - Estimated Taxes

Current through Register Vol. XLI, No. 28, July 12, 2024
9.1. Tax of
				More Than $1,000 Per Month. -- For taxpayers whose estimated severance tax
				liability exceeds one thousand dollars per month, the tax shall be due and
				payable in monthly installments on or before the last day of the month
				following the month in which the tax accrued:
9.1.1. Estimated Tax. -- Each such taxpayer
				shall, on or before the last day of each month, make out an estimate of the tax
				for which the taxpayer is liable for the preceding month, sign the same and
				mail it together with a remittance, in the form prescribed by the Tax
				Commissioner, of the amount of tax due to the office of the Tax
				Commissioner.
9.1.2. Deductions
				From Estimated Tax. -- In estimating the tax due for each month, the taxpayer
				may deduct one twelfth of any applicable tax credits allowable for the taxable
				year, and one twelfth of any annual exemption allowed for such year.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13A - Severance Tax › Section 110-13A-10a - Development Investment Credits

Current through Register Vol. XLI, No. 28, July 12, 2024
10a.1. Tax Credit. -- There shall be allowed
				as a credit against the severance taxes imposed for the taxable year, the
				amount determined under W. Va. Code ''11-13C-1 et seq.,
				11-13D-1 et seq., and 11-13E-1 et seq. relating to:
10a.1.1. Tax credit for business investment
				and jobs expansion;
10a.1.2. Tax
				credit for industrial expansion and revitalization and eligible research and
				development projects;
10a.1.3. Tax
				credit for coal loading facilities.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13A - Severance Tax › Section 110-13A-1 - Filing Extensions

Current through Register Vol. XLI, No. 28, July 12, 2024
11.1.
				Time Extension for Filing. -- If the taxpayer can show good cause to the
				satisfaction of the Tax Commissioner, the Tax Commissioner may, upon written
				request received on or prior to the due date of the annual or any periodic
				estimate, grant a reasonable extension of time for filing any return or other
				document. Such extension shall be granted upon such terms as the Tax
				Commissioner may by regulation prescribe or by contract require.
11.2. Extension for Filing Not Extension for
				Payment. -- The granting of a time extension under Subsection 11.1 of these
				regulations shall not alone be deemed to extend the due date for payment of the
				tax.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13A - Severance Tax › Section 110-13A-12 - Remittance Extensions

Current through Register Vol. XLI, No. 28, July 12, 2024
12.1.
				Extension of Time for Payment of Tax Due on Amount Determined on Return. -- The
				Tax Commissioner may extend the time for payment of the amount of severance tax
				shown on any return for a reasonable period not to exceed six months from the
				date fixed for payment thereof.
12.2. Extension of Time for Payment of Tax
				Due on Amount Determined as Deficiency. -- The Tax Commissioner may extend the
				time for payment of the amount determined as a deficiency for a period not to
				exceed eighteen months from the date fixed for payment of the deficiency (or
				for a further period of twelve months in exceptional cases) where it is shown
				to the satisfaction of the Tax Commissioner that payment of a deficiency upon
				the date fixed for payment thereof will result in undue hardship to the
				taxpayer.
12.3. No Extension for
				Certain Deficiencies. -- No extension shall be granted under W. Va. Code
				'11-13A-12
				for any deficiency which is due to negligence, to intentional disregard of
				regulations, or to fraud with intent to evade tax.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13A - Severance Tax › Section 110-13A-13 - Filing

Current through Register Vol. XLI, No. 28, July 12, 2024
13.1. Place for
				Filing Returns and Other Documents. -- Tax returns, statements, or other
				documents, or copies thereof, shall be filed with the Tax Commissioner by
				delivery, in person or by mail, to his office in Charleston, West Virginia. The
				Tax Commissioner may, by regulation, designate any place for filing such
				returns, statements, or other documents, or copies thereof.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13A - Severance Tax › Section 110-13A-14 - Payment

Current through Register Vol. XLI, No. 28, July 12, 2024
14.1. Time and
				Place for Paying Tax Shown on Returns. -- Taxpayers required to make the annual
				return of severance taxes shall, without assessment or notice or demand from
				the Tax Commissioner, pay such tax at the time and place fixed for filing the
				return (determined without regard to any extension of time for filing the
				return). Any extension of time for payment of such severance taxes may be
				granted upon such terms as the Tax Commissioner may by regulation prescribe or
				by contract require.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13A - Severance Tax › Section 110-13A-15 - Signature and Verification

Current through Register Vol. XLI, No. 28, July 12, 2024
15.1. Signing of Returns. -- Any return,
				statement or other document required to be made under the provisions of W. Va.
				Code '11-13A-1
				et seq. shall be signed in accordance with instructions or regulations
				prescribed by the Tax Commissioner.
15.1.1.
				Signing of Corporation Returns. -- The return of a corporation shall be signed
				by the president, vice president, treasurer, assistant treasurer, chief
				accounting officer or any other officer duly authorized so to act. In the case
				of a return made for a corporation by a fiduciary, such fiduciary shall sign
				the return. The fact that an individuals name is signed on the return shall be
				prima facie evidence that such individual is authorized to sign the return on
				behalf of the corporation.
15.1.2.
				Signing of Partnership Returns. -- The return of a partnership shall be signed
				by any one of the partners. The fact that a partner's name is signed on the
				return shall be prima facie evidence that such partner is authorized to sign
				the return on behalf of the partnership.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13A - Severance Tax › Section 110-13A-16 - Bond

Current through Register Vol. XLI, No. 28, July 12, 2024
16.1. When Bond
				Required. -- Whenever it is deemed necessary to ensure compliance with W. Va.
				Code '11-13A-1
				et seq. the Tax Commissioner may require any taxpayer to post a cash or
				corporate surety bond.
16.2. Amount
				of Bond. -- The amount of the bond shall be fixed by the Tax Commissioner, but
				shall not be greater than three times the average quarterly liability of
				taxpayers filing returns for quarterly periods, five times the average monthly
				liability of taxpayers required to file returns for monthly periods, or two
				times the average periodic liability of taxpayers permitted or required to file
				returns for other than monthly or quarterly reports, provided that
				notwithstanding the foregoing limitation no bond required under this Section
				shall be less than five hundred dollars.
16.2.1. Increase or Decrease in Amount of
				Bond. -- The amount of the bond required pursuant to Subsection 16.2 of these
				regulations may be increased or decreased by the Tax Commissioner at any time
				subject to the limitations provided in Subsection 16.2 of these
				regulations.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13A - Severance Tax › Section 110-13A-18 - Records Retention

Current through Register Vol. XLI, No. 28, July 12, 2024
18.1.
				Records Required. -- Every taxpayer liable for reporting or paying the
				severance taxes shall keep such records, receipts, invoices, and other
				pertinent papers in such forms as the Tax Commissioner may require.
18.2. Record Retention. -- Every taxpayer
				shall keep such records for not less than three years after the annual
				severance tax return is filed, unless the Tax Commissioner in writing
				authorizes their earlier destruction. An extension of time for making an
				assessment or claim for refund shall automatically extend the time period for
				keeping the records for all years subject to audit covered in the agreement for
				extension of time.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13A - Severance Tax › Section 110-13A-19 - Procedure and Administration

Current through Register Vol. XLI, No. 28, July 12, 2024
19.1. Tax Subject to "West Virginia Tax
				Procedure and Administration Act". -- Each and every provision of the "West
				Virginia Tax Procedure And Administration Act" set forth in W. Va. Code
				'11-10-1 et
				seq. shall apply to the taxes imposed by W. Va. Code '11-13A-1
				et seq. with like effect as if said Act were set forth in extenso in said
				Article 13A.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13A - Severance Tax › Section 110-13A-20 - Crimes and Penalties

Current through Register Vol. XLI, No. 28, July 12, 2024
20.1. Tax
				Subject to "West Virginia Tax Crimes and Penalties Act". -- Each and every
				provision of the "West Virginia Tax Crimes And Penalties Act" set forth in W.
				Va. Code '11-9-1
				et seq. shall apply to the taxes imposed by W. Va. Code '11-13A-1
				et seq. with like effect as if said Act were set forth in extenso in said
				Article 13A.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13A - Severance Tax › Section 110-13A-21 - Severability

Current through Register Vol. XLI, No. 28, July 12, 2024
21.1. If any
				provision of these regulations or the application thereof shall for any reason
				be adjudged by any court of competent jurisdiction to be invalid, such
				judgement shall not affect, impair, or invalidate the remainder of these
				regulations, but shall be confined in its operation to the provisions thereof
				directly involved in the controversy in which such judgement shall have been
				rendered, and the applicability of such provision to other persons or
				circumstances shall not be affected thereby.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13A - Severance Tax › Section 110-13A-22 - Short Taxable Year

Current through Register Vol. XLI, No. 28, July 12, 2024
22.1.
				Short Taxable Year. -- If the taxpayer's taxable year under W. Va. Code
				'11-13A-1
				et seq. is on any basis other than the State's fiscal year, then the taxpayer's
				first taxable year for the severance taxes shall be a short taxable year and
				shall cover the period beginning the first day of July, one thousand nine
				hundred eighty-seven, and ending with the taxpayer's then current fiscal or tax
				year for federal income tax purposes.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13A - Severance Tax › Section 110-13A-24 - Priority of Tax in Distributions of Property and Estates

Current through Register Vol. XLI, No. 28, July 12, 2024
24.1. In the distribution, voluntary or
				compulsory, in receivership, bankruptcy or otherwise, of the property or estate
				of any person, all taxes due and unpaid under W. Va. Code '11-13A-1
				et seq. shall be paid from the first money available for distribution in
				priority to all claims and liens except taxes and debts due the United States
				which under federal law are given priority over the debts and liens created by
				W. Va. Code '11-13A-1
				et seq. Any person charged with the administration or distribution of any such
				property or estate who shall violate the provisions of this section shall be
				personally liable for any taxes accrued and unpaid under this article which are
				chargeable against the person whose property or estate is in administration or
				distribution.
24.2. There is a
				priority for all unpaid severance tax in distributions of the property or
				estate of any person, and the tax must be paid from the first money available
				for distribution in priority to all other claims and liens, except taxes and
				debts due the United States.
24.2.1. The
				distribution of property subject to federal tax liens is subject to the
				priority of such liens provided in the Internal Revenue Code.
24.2.2. The distribution of property in
				federal bankruptcy proceedings is subject to the priorities of debts and liens
				provided in the United States Bankruptcy Code.
24.2.3. This priority applies to the amount
				of tax, interest, additions to tax, and penalties.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13AA - Information to be Utilized for Calculating the Distribution of Oil and Gas Severance Taxes › Section 110-13AA-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- The
				purpose of this rule is to set forth the procedures to be followed by the West
				Virginia Department of Tax and Revenue for distributing the municipal and
				county shares of the oil and gas severance taxes under W. Va. Code §
									11-13A-5a.
1.2. Authority. -- W. Va. Code §
									11-13A-5a(c).
1.3. Filing Date. --
1.4. Effective Date. --
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13AA - Information to be Utilized for Calculating the Distribution of Oil and Gas Severance Taxes › Section 110-13AA-2 - Interpretive Note

Current through Register Vol. XLI, No. 28, July 12, 2024
This procedural rule shall be read in pari materia with the
				  Severance Tax Legislative Rule (110 C.S.R 13A) previously promulgated by the
				  Tax Commissioner. The definitions, policies and procedures provided in 110
				  C.S.R. 13A are equally applicable to this procedural rule. Should there be any
				  inconsistency between the promulgated legislative rule and this procedural
				  rule, the legislative rule shall control, except to the extent the legislative
				  rule does not reflect an amendment to the Severance Tax laws which is addressed
				  in this or another procedural rule promulgated by the Tax Commissioner as
				  provided in W. Va. Code §
									29A-3-1
				  et seq.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13AA - Information to be Utilized for Calculating the Distribution of Oil and Gas Severance Taxes › Section 110-13AA-3 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
Where applicable, the definitions in 110 C.S.R. 13A are
				  incorporated by reference into this rule.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13AA - Information to be Utilized for Calculating the Distribution of Oil and Gas Severance Taxes › Section 110-13AA-4 - Activity For Which Information is Needed

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. Effective July 1, 1996, W. Va. Code
				§
									11-13A-5a
				requires that 5% of the Severance Tax imposed upon the severance of oil and gas
				in West Virginia is to be dedicated to the use and benefit of the counties and
				municipalities in West Virginia. Effective July 1, 1997, the percentage is
				increased to 10%.
4.2. W. Va. Code
				§
									11-13A-5a
				requires that the funds be deposited by the West Virginia State Tax Division
				(hereinafter "Tax Division") from time to time into specified accounts created
				in the State Treasurer's Office. The Tax Division is required to deposit 75% of
				the dedicated funds in the "Oil and Gas County Revenue Fund," and 25% is to be
				deposited in the "All Counties and Municipalities Revenue Fund."
4.2.1. For purposes of this rule, "from time
				to time" means by October 1st of each year following
				the end of a taxable year, unless the Tax Commissioner determines that more
				data is necessary to ensure that the proper distribution is made.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13AA - Information to be Utilized for Calculating the Distribution of Oil and Gas Severance Taxes › Section 110-13AA-5 - Information Gathering Process

Current through Register Vol. XLI, No. 28, July 12, 2024
5.1. Information as to the location of
				wellheads and the amount of oil and gas severed by county is currently being
				gathered by the West Virginia Department of Environmental Protection
				(hereinafter "DEP") under 35 C.S.R. 4-15.1 through reports which are submitted
				by operators of oil and gas wells.
5.2. Because the information reported to the
				DEP is the information needed by the Tax Division to carry out the requirements
				imposed by W. Va. Code §
									11-13A-5a,
				the Tax Division will use the most recent reasonably complete oil and gas
				production data provided to the Tax Division by the DEP for this
				purpose.
5.3. The Tax Division and
				the DEP will mutually agree on the technical procedures to be established to
				facilitate the information sharing activities.
5.4. The Tax Division will utilize the most
				recent reasonably complete oil and gas production data provided by the DEP to
				calculate the share of oil and natural gas severance tax receipts to be
				distributed. Oil and gas production data used to calculate county and municipal
				shares of oil and natural gas severance tax revenues for distribution should,
				ideally, reflect production data, as near as possible, for the same time period
				as the time period over which the oil and natural gas severance tax became
				payable to the State. However, compilation of DEP production data will lag
				behind the State's receipt of oil and natural gas severance tax revenues.
5.5 No adjustment payment,
				supplemental payment, recapture, refund, credit or other modification may be
				made to an amount distributed subsequent to payment of a distribution to any
				county or local distributee, based on DEP production data adjustments occurring
				subsequent to the distribution. In no case may the Tax Division be held
				responsible or accountable for any issue arising out of DEP production data,
				statistics or reports.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13AA - Information to be Utilized for Calculating the Distribution of Oil and Gas Severance Taxes › Section 110-13AA-6 - Presumptions

Current through Register Vol. XLI, No. 28, July 12, 2024
6.1. For those tax
				returns or other reports wherein the operator fails to report separate amounts
				as gross proceeds for oil and separate amounts as gross proceeds for natural
				gas that was severed during the reporting period, the Tax Division will attempt
				to obtain the correct information from those operators. If the Tax Division is
				unable to obtain the necessary information after a reasonable effort to do so,
				the Tax Division will apply the presumption that gross proceeds from oil and
				gross proceeds from gas, respectively, from each well is consistent with the
				statewide average proportional production of oil and gas from all reporting
				wells, and that gross receipts from the production of wells for which the
				operator fails to report separate amounts as gross proceeds for oil and
				separate amounts as gross proceeds for natural gas is consistent with the
				statewide average for proportional gross receipts for oil and gas
				respectively.
6.2. Example:
(1) A Taxpayer files an annual report with
				the Tax Division stating that the Taxpayer has $1 million gross receipts from
				the severance of natural gas and the severance of oil. However, the Taxpayer
				does not state how much of the gross receipts come from each.
(2) The Tax Division contacts the Taxpayer to
				seek the missing information. The Taxpayer fails to report the
				information.
(3) The Tax Division
				determines that the statewide average production of oil and gas based on gross
				receipts, is proportionally 88% gas and 12% oil for the production
				year.
(4) The Tax Division will
				presume that the Taxpayer's gross receipts from gas and oil production are
				consistent with the statewide average, and will apportion the gross receipts of
				the Taxpayer accordingly.
$1,000,000 X 88% = $880,000 gross receipts from severance of
				  natural gas
$1,000,000 X 12% = $120,000 gross receipts from severance of
				  oil
The Tax Division will apportion the tax derived from the
				  Taxpayer's remittance of severance tax accordingly.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13AB - Reduced Severance Tax Rates For Thin Seams Of Coal › Section 110-13AB-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. -- This
				interpretive rule explains and clarifies the reduction in Severance Tax rates
				for coal mined in West Virginia by underground methods for seams of forty-five
				inches or less, for tax years beginning after April 11, 1997.
1.2. Authority. -- W. Va. Code '
				11-10-5.
1.3. Filing Date. -- September 17,
				1997.
1.4. Effective Date. --
				October 17, 1997.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13AB - Reduced Severance Tax Rates For Thin Seams Of Coal › Section 110-13AB-2 - Interpretive Note

Current through Register Vol. XLI, No. 28, July 12, 2024
This interpretive rule shall be read together with the
				  Severance Tax statutes and legislative rules (110 C.S.R. 13A, ' 1 et. seq.)
				  previously promulgated by the Tax Commissioner. The definitions, policies and
				  procedures provided in 110 C.S.R. 13A, ' 1 et seq. are equally applicable to
				  this interpretive rule. Should there be an inconsistency between the
				  promulgated legislative rules and this interpretive rule, the legislative rules
				  shall control, except to the extent the legislative rules do not reflect an
				  amendment to the Severance Tax laws which is addressed in this or another rule
				  promulgated by the Tax Commissioner as provided in Article 3, Chapter 29A of
				  the West Virginia Code.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13AB - Reduced Severance Tax Rates For Thin Seams Of Coal › Section 110-13AB-3 - Definitions

Current through Register Vol. XLI, No. 28, July 12, 2024
Unless a specific definition is provided in this section,
				  terms used in this rule are defined as provided in legislative rule 110 C.S.R.
				  13A, ' 1, et. seq., unless the context in which the term is used clearly
				  requires a different meaning. The following terms shall have the meaning
				  ascribed herein, and shall apply in the singular as well as in the
				  plural.
3.1. "Existing mine" means an
				underground mine which produced coal on or before April 11, 1997. An existing
				mine could be a mine which was closed and not producing coal on April 11,
				1997.
3.2. "Isopach map" means a
				map which shows the thickness of a coal seam by means of lines drawn through
				points of equal thickness of the coal seam. (Contour lines).
3.2.1 Thickness of the coal seam shall be the
				actual measurement of coal being mined. Thickness of the coal seam shall be
				measured from the bottom of the lowest coal split actually being mined, to the
				top of the highest coal split actually being mined. This measurement from the
				bottom to the top shall not include the thickness of any rock partings actually
				being mined.
3.3. "New underground
				mine" means an underground mine which began producing coal for the first time
				after April 11, 1997.
3.4
				"Professional engineer" means a civil or mining engineer who is registered and
				licensed as a professional engineer by the West Virginia State Board of
				Registration for Professional Engineers.
3.5 "Underground mine" means an underground
				excavation for coal which is not a "surface mine" as defined in W. Va. Code ''
				11-13C-3 and 22-3-3, and the area of which is the area for which a current
				mining permit has been issued.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13AB - Reduced Severance Tax Rates For Thin Seams Of Coal › Section 110-13AB-4 - Reduction of Severance Tax rates

Current through Register Vol. XLI, No. 28, July 12, 2024
4.1. Coal mined in compliance with W. Va.
				Code '11-13A-3(f)
				and this rule shall be allowed a reduced tax rate according to average coal
				seam thickness as follows:
37 inches to 45 inches (inclusive) -
2% of gross value of coal produced from the
							 seam
less than 37 inches -
1% of gross value of coal produced from the
							 seam
4.1.1. The
				reduced tax rate includes the .35% Severance Tax for Counties and
				Municipalities.
4.1.2. If a coal
				processor purchases coal from a qualified thin seam mine, the additional
				processing activities associated with such coal would be subject to the same
				reduced tax rate as applicable to the initial severance activity. However, such
				processors must maintain a log with records of the following information: mine
				name, operator's name, mine permit number, dates purchased and sold, and
				qualified tons and receipts subject to alternative tax rates.
West Virginia Code of State Rules › Agency 110 - Tax › Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT › Series 110-13AC - Reduced Severance Tax Rates for Thermal or Steam Coal › Section 110-13AC-1 - General

Current through Register Vol. XLI, No. 28, July 12, 2024
1.1. Scope. --This
				interpretive rule explains and clarifies the July 1, 2019 reduction in the
				severance tax rate on the gross value of thermal or steam coal, as defined in
				W. Va. Code §
									11-13A-3(c).
				This interpretive rule also clarifies the minimum amount that will be available
				each year for distribution to coal producing counties pursuant to §
									11-13A-6a
				of the West Virginia Code.
1.2.
				Authority. --W. Va. Code §
									11-10-5.
1.3. Filing Date. --September 11,
				2019.
1.4. Effective Date.
				--October 11, 2019