W. Va. Code R. § 110-13AB-1

Current through Register Vol. XLI, No. 49, December 6, 2024

Section 110-13AB-1 - General

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.

W. Va. Code R. § 110-13AB-1