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West Virginia Oil and Coal Tax License Act Provisions
The draft outlines an oil and coal tax license act for West Virginia. It imposes a license tax on coal mining and petroleum gas or natural gas production, with rates of one percent of gross receipts for coal and two percent for petroleum products, plus penalties for noncompliance. The act establishes the State Board for Appraisers and Assessors to collect and administer the tax, require annual company reports, and issue annual licenses upon payment. It details reporting requirements, board powers to compel testimony and records, penalties for failures, and the process to determine and levy the tax for the following year.
MENTIONED IN THIS ARTICLE
Og Natural
West Virginia
Sky Permona
Carey
Basin
State Board of Appraisers and Assessors
St. Blanks
Mable
State Tax Commissioner
State Board For Appraisers Ad Assessors
State Tax Comissioner
Las
Fiim
Board
Abal
Circuit Court
Kanawha
Ueense