Local Coal Severance License Taxes

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This is Chapter 37.1 of the Code of Virginia, titled “Local Coal Severance License Taxes.” It is part of Subtitle III “Local Taxes”, which is part of Title 58.1 “Taxation”.

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