W. Va. Code R. § 110-13A-17

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-13A-17 - Special Rules for Remittance

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.

W. Va. Code R. § 110-13A-17