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Engrossed Version House Bill 3236 History

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ENGROSSED


H. B. 3236


(By Delegates Michael and Kominar)

[Introduced March 25, 2005; referred to the

Committee on Finance.]




A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section designated §22-3-11a; and to amend and reenact §22-3-32 of said code, all relating to the special reclamation tax and special tax on coal production; providing that both of these taxes apply to production of thin seam coal; and providing that the special reclamation is subject to the West Virginia Tax Crimes and Penalties Act and the West Virginia Tax Procedure and Administration Act.

Be it enacted by the Legislature of West Virginia:

That the Code of West Virginia, 1931, as amended, be amended by adding thereto a new section, designated §22-3-11a, and to amend and reenact §22-3-32 of said code, all to read as follows:

ARTICLE 3. SURFACE COAL MINING AND RECLAMATION ACT.

§22-3-11a.

(a) It is the intent of the Legislature to clarify that from
the date of its enactment, the special reclamation tax imposed pursuant to the provisions of section eleven of this article is not to be construed as being a decrease in, or in lieu of, the minimum severance tax or any of the severance taxes imposed by said article thirteen-a, including the reduced severance tax rate for coal mined by underground methods based on seam thickness in section three of article thirteen-a.
(b) Notwithstanding any other provisions of section eleven of this article to the contrary, under no circumstance shall the special reclamation tax be construed to be an increase in either the minimum severance tax imposed by said article or the severance taxes imposed by article thirteen-a of said chapter.

(c) General procedure and administration. -- Each and every provision of the "West Virginia Tax Procedure and Administration Act" set forth in article ten, chapter eleven of the code applies to the special tax imposed by section eleven of this article with like effect as if such act were applicable only to the special tax imposed by said section eleven and were set forth in extenso in this article, notwithstanding the provisions of section three of said article ten.

(p) Tax crimes and penalties. -- Each and every provision of the "West Virginia Tax Crimes and Penalties Act" set forth in article nine of said chapter eleven applies to the special tax imposed by section eleven of this article with like effect as if such act were applicable only to the special tax imposed by said
section eleven and set forth in extenso in this article, notwithstanding the provisions of section two of said article nine.
§22-3-32. Special tax on coal production; mines and minerals operations fund.

(a) Imposition of tax. -- Upon every person in this state engaging in the privilege of severing, extracting, reducing to possession or producing coal for sale, profit or commercial use, there is hereby imposed an annual tax equal to two cents per ton of coal produced by such person for sale, profit or commercial use during such person's taxable year. The special tax imposed by this section is in addition to all other taxes levied by law. In no event may a ton of coal be taxed more than once under the provisions of this section.
(b) Payment and collection of tax. -- The tax imposed by this section shall be collected by the Tax Commissioner in the same manner, at the same time, and upon the same tonnage as the minimum severance tax imposed by article twelve-b, chapter eleven of this code is collected: Provided, That under no circumstance shall this tax be construed to be an increase in either the minimum severance tax imposed by said article twelve-b or the severance tax taxes imposed by article thirteen thirteen-a of said chapter eleven: Provided, however, That it is the intent of the Legislature to clarify that from the date of its enactment, the special tax on coal production is not to be construed as being a decrease in, or in lieu of, the minimum severance tax or any of the severance taxes imposed by said article thirteen-a, including the reduced severance tax rate for coal mined by underground methods based on seam thickness in section three of article thirteen-a. Every person liable for payment of this special tax shall pay the amount due without notice or demand for payment. The Tax Commissioner shall provide to the Director a quarterly listing of all persons known to be delinquent in payment of the special tax. The Director may take such delinquencies into account in making determinations on the issuance, renewal or revision of any permit.
(c) Mining and Reclamation Operations Fund. -- The special fund previously created in the State Treasury known as the "Mines and Minerals Operations Fund" is renamed the "Mining and Reclamation Operations Fund". The Tax Commissioner shall, at least quarterly, deposit into the fund the net amount of tax collected under this section, including any additions to tax, penalties and interest collected with respect thereto. The Treasurer shall deposit all moneys deposited in or credited to this fund in an interest-bearing account, with the amount of interest earned being credited to this fund as it is earned. The moneys in this special fund shall be expended solely for the purposes of carrying out those statutory duties relating to the enforcement of environmental regulatory programs for the coal industry as imposed by this chapter and the federal Surface Mining Control and Reclamation Act of 1977 and any amendments thereto. Expenditures from the fund are not authorized from collections but are to be made only in accordance with appropriations by the Legislature and in accordance with the provisions of article three, chapter twelve of this code and upon fulfillment of the provisions set forth in article two, chapter five-a of this code.
(d) General procedure and administration. -- Each and every provision of the "West Virginia Tax Procedure and Administration Act" set forth in article ten, chapter eleven of the code applies to the special tax imposed by this section with like effect as if such act were applicable only to the special tax imposed by this section and were set forth in extenso in this article, notwithstanding the provisions of section three of said article ten.
(e) Crimes and penalties. -- Each and every provision of the "West Virginia Tax Crimes and Penalties Act" set forth in article nine of said chapter eleven applies to the special tax imposed by this section with like effect as if such act were applicable only to the special tax imposed by this section and set forth in extenso in this article, notwithstanding the provisions of section two of said article nine.
(f) Effective date. -- The special tax imposed by this section applies to all coal produced in this state after the thirtieth day of September, one thousand nine hundred ninety-one.





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