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Code of Virginia (Last Updated:July 28, 2020) |
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TITLE 58.1. Taxation |
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SUBTITLE III. Local Taxes |
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CHAPTER 37.1. Local Coal Severance License Taxes |
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SECTION 58.1-3743. Severance license taxes to be paid to jurisdiction in which coal is severed |
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All local coal severance license taxes levied pursuant to § 58.1-3741 shall be paid to the locality in which the coal is severed from the earth. |