W. Va. Code R. § 38-2-27

Current through Register Vol. XLI, No. 50, December 13, 2024
Section 38-2-27 - Explosive Material Fee
27.1. Assessment Fee on Blasting Material. - Pursuant to W. Va. Code §§ 22-3A-7 and 5B2a-2, there is hereby assessed a fee of one-quarter cent ($.0025) per pound on explosive material used for any purpose on surface mining operations. Provided, that the operators exempted from the application of W. Va. Code §5BB1-2A et seq. shall pay one-eighth ($.00125) cent per pound on explosive material.
27.2. Remittance of Fee. - within thirty (30) days of the end of each previous quarter after the effective date of tills rule, the operator shall remit to the Secretary the amount of the fee calculated by multiplying one-quarter cent ($.0025) or one-eighth cent ($.00125) for operators exempt from the application of W. Va. Code § 5B-2A-1 et seq, times the number of pounds of explosive material used during the preceding quarter for any purpose on the surface mining operations: Provided, That, the materials are measured by the pound. A report of the amount of explosives used per calendar quarter shall be submitted on forms prescribed by the Secretary with the fee. To verify the accuracy of the report and fee calculation, the Secretary may require copies of delivery records, blast logs, and inventories be submitted, as necessary. Upon request, operators shall make explosives delivery and inventory records available at the site, for inspection by the Secretary
27.3. Dedication of the Fee. - The Secretary shall deposit all moneys received from the explosive material fees into a special revenue fund to be known as the "mountaintop removal find" within the state treasury. These moneys shall be expended by the Secretary and the Office of Coalfield Community development, created by W. Va. Code § 5B-2A-1 et seq, in the performance of their respective duties; Provided, However, that no explosive material fees collected from underground or surface mining operations specifically exempted from application of W. Va. Code § 5B-2A-2(b) may be expended to find the Office of Coalfield Community development. All such fees shall be reserved and expended exclusively to find the explosives and Blasting Program. For the purpose of this section; detonators, caps, detonating cords, and initiation systems shall be exempt from the calculation for explosive material fees. However, the Secretary may require reporting on the use of these products.
27.4. Expenditures. - Direct expenditures from the fees collected are not authorized, but shall be appropriated by the Legislature.
27.5. Sufficiency of Fees. - After one year of collection of the explosive material fees and expenditure of the appropriations there from, the Secretary shall report to the Legislature whether the fees have provided sufficient revenue to find the operation of both the explosives and Blasting Program -and the Office of Coalfield Community development.
27.6. The Secretary is authorized, through the Treasurer's Office to invest the mountaintop removal fund with all interest earnings accrued to be returned to and be made part of the fund.
27.7. Noncompliance. - Failure to comply in a timely manner with the fee requirements of W. Va. Code § 22-3A-1 et seq. and this rule may result in permit suspension or revocation in accordance with W. Va. Code § 22-3-17.

W. Va. Code R. § 38-2-27