W. Va. Code R. § 110-13AC-1

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

Section 110-13AC-1 - General

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

W. Va. Code R. § 110-13AC-1