W. Va. Code R. § 110-29-2

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

Section 110-29-2 - Definitions

2.1. Unless the context in which used clearly requires a different meaning, the definitions contained in W. Va. Code §§ 22-3-3 and 38 C.S.R. 2 § 2 apply to this rule, in addition to those definitions set forth below.

2.2. "Act." - means the West Virginia Surface Coal Mining and Reclamation Act codified at W. Va. Code § 22-3-1 et seq. and the rules promulgated under it.

2.3. "Bond forfeited mine site" means a mine site at which the Department of Environmental Protection has revoked a mine permit and forfeited the associated bond in accordance with W. Va. Code § 22-3-17(b).

2.4. "Qualified operator" means the person that obtains a permit under the Act to mine coal and perform reclamation on a bond forfeited mine site and that qualifies for the special reclamation tax credit.

2.5. The "Secretary" means the Secretary of the Department of Environmental Protection or his or her designee.

2.6. "Tax Commissioner" means the chief executive officer of the State Tax Division or his or her designee.

W. Va. Code R. § 110-29-2