Local Coal Severance License Taxes
This is Chapter 37.1 of the Code of Virginia, titled “Local Coal Severance License Taxes.” It is part of Title 58.1, titled “Taxation.” It is part of Subtitle III, titled “Local Taxes.” It’s comprised of the following 6 sections.
- § 58.1-3740
- Definitions
- § 58.1-3741
- Counties and cities authorized to levy severance license tax on the sale of coal
- § 58.1-3742
- Distribution of local coal road improvement severance tax
- § 58.1-3743
- Severance license taxes to be paid to jurisdiction in which coal is severed
- § 58.1-3744
- Uniform ordinance provisions
- § 58.1-3745
- Lien on real estate and personal property of businesses severing coal