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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 |
| SECTION 58.1-3740. Definitions |
| SECTION 58.1-3741. Counties and cities authorized to levy severance license tax on the sale of coal |
| SECTION 58.1-3742. Distribution of local coal road improvement severance tax |
| SECTION 58.1-3743. Severance license taxes to be paid to jurisdiction in which coal is severed |
| SECTION 58.1-3744. Uniform ordinance provisions |
| SECTION 58.1-3745. Lien on real estate and personal property of businesses severing coal |