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Virginia Law

Code of Virginia

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Chapter 37.1.
Local Coal Severance License Taxes
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§ 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