Code of Virginia

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Code of Virginia
Title 58.1. Taxation
Chapter 37.1. Local Coal Severance License Taxes

§ 58.1-3743. Severance license taxes to be paid to jurisdiction in which coal is severed.

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.

2013, cc. 305, 618.

The chapters of the acts of assembly referenced in the historical citation at the end of this section may not constitute a comprehensive list of such chapters and may exclude chapters whose provisions have expired.