{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/45.2-1046.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/45.2-1046.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/45.2-1046.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/45.2-1046.html"}],"law_id":79771,"edition_id":1,"section_id":79771,"structure_id":15901,"section_number":"45.2-1046","catch_line":" Assessment of reclamation tax revenues for Fund","history":"1982, c. 334, \u00a7 45.1-270.4; 1983, c. 131; 1987, c. 468; 1991, c. 495; 2014, cc. 111, 135; 2021, Sp. Sess. I, c. 387.","full_text":"A\n\nThere is hereby levied a reclamation tax upon the production of coal by each operator participating in the Fund under a permit issued under this chapter as set forth in this article.B\n\nThirty days after the end of each calendar quarter during which the total balance of the Fund, including interest thereon, is less than $20 million, each operator shall pay into the Fund an amount equal to:1\n\nFour cents per clean ton of coal produced by a surface mining operation permitted under this chapter;2\n\nThree cents per clean ton of coal produced by a deep mining operation permitted under this chapter; and3\n\nOne and one-half cents per clean ton of coal processed or loaded by a preparation or loading facility permitted under this chapter.C\n\nAt the end of each calendar quarter during which the total balance in the Fund, including interest thereon, exceeds $20 million, payments under this section shall cease until again required pursuant to subsection B.D\n\nIn no event shall any operator pay reclamation tax under this section on total coal production in excess of five million tons per calendar year, regardless of the number of permits held by that operator. In no event shall any operator holding more than one type of permit pay tax at a rate in excess of five and one-half cents per ton on coal originally surface-mined by that operator or in excess of four and one-half cents per ton on coal originally deep-mined by that operator. Any operator holding one permit upon which coal is mined and processed or loaded shall pay only the tax applicable under this section to the surface mining operation or deep mining operation.","order_by":null,"text":{"0":{"id":285817,"text":"There is hereby levied a reclamation tax upon the production of coal by each operator participating in the Fund under a permit issued under this chapter as set forth in this article.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":285818,"text":"Thirty days after the end of each calendar quarter during which the total balance of the Fund, including interest thereon, is less than $20 million, each operator shall pay into the Fund an amount equal to:","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"B1"},"2":{"id":285819,"text":"Four cents per clean ton of coal produced by a surface mining operation permitted under this chapter;","type":"section","prefixes":["B","1"],"prefix":"1","entire_prefix":"B1","prefix_anchor":"B1","level":2,"prior_prefix":"B","next_prefix":"B2"},"3":{"id":285820,"text":"Three cents per clean ton of coal produced by a deep mining operation permitted under this chapter; and","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B1","next_prefix":"B3"},"4":{"id":285821,"text":"One and one-half cents per clean ton of coal processed or loaded by a preparation or loading facility permitted under this chapter.","type":"section","prefixes":["B","3"],"prefix":"3","entire_prefix":"B3","prefix_anchor":"B3","level":2,"prior_prefix":"B2","next_prefix":"C"},"5":{"id":285822,"text":"At the end of each calendar quarter during which the total balance in the Fund, including interest thereon, exceeds $20 million, payments under this section shall cease until again required pursuant to subsection B.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B3","next_prefix":"D"},"6":{"id":285823,"text":"In no event shall any operator pay reclamation tax under this section on total coal production in excess of five million tons per calendar year, regardless of the number of permits held by that operator. In no event shall any operator holding more than one type of permit pay tax at a rate in excess of five and one-half cents per ton on coal originally surface-mined by that operator or in excess of four and one-half cents per ton on coal originally deep-mined by that operator. Any operator holding one permit upon which coal is mined and processed or loaded shall pay only the tax applicable under this section to the surface mining operation or deep mining operation.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"ancestry":[{"id":15901,"edition_id":1,"name":"Coal Surface Mining Reclamation Fund","identifier":"5","label":"article","depth":5,"order_by":1,"parent_id":13540,"metadata":{},"date_created":"2026-06-26 04:01:31","date_modified":"2026-06-26 04:01:31","permalink":{"id":223883,"object_type":"structure","relational_id":15901,"identifier":"5","token":"45.2\/II\/C\/10\/5","url":"\/45.2\/II\/C\/10\/5\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13540,"edition_id":1,"name":"Virginia Coal Surface Mining Control and Reclamation Act of 1979","identifier":"10","label":"chapter","depth":4,"order_by":1,"parent_id":13539,"metadata":{},"date_created":"2026-06-26 03:45:10","date_modified":"2026-06-26 03:45:10","permalink":{"id":223697,"object_type":"structure","relational_id":13540,"identifier":"10","token":"45.2\/II\/C\/10","url":"\/45.2\/II\/C\/10\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13539,"edition_id":1,"name":"Surface Coal Mines","identifier":"C","label":"part","depth":3,"order_by":1,"parent_id":12985,"metadata":{},"date_created":"2026-06-26 03:45:10","date_modified":"2026-06-26 03:45:10","permalink":{"id":223695,"object_type":"structure","relational_id":13539,"identifier":"C","token":"45.2\/II\/C","url":"\/45.2\/II\/C\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12985,"edition_id":1,"name":"Coal Mining","identifier":"II","label":"subtitle","depth":2,"order_by":1,"parent_id":12713,"metadata":{},"date_created":"2026-06-26 03:44:06","date_modified":"2026-06-26 03:44:06","permalink":{"id":222647,"object_type":"structure","relational_id":12985,"identifier":"II","token":"45.2\/II","url":"\/45.2\/II\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12713,"edition_id":1,"name":"Mines, Minerals, and Energy","identifier":"45.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":222539,"object_type":"structure","relational_id":12713,"identifier":"45.2","token":"45.2","url":"\/45.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":61635,"structure_id":15901,"section_number":"45.2-1043","catch_line":" Coal Surface Mining Reclamation Fund","url":"\/45.2-1043\/","token":"45.2\/II\/C\/10\/5\/45.2-1043","metadata":false},{"id":74085,"structure_id":15901,"section_number":"45.2-1044","catch_line":" Participation in Fund","url":"\/45.2-1044\/","token":"45.2\/II\/C\/10\/5\/45.2-1044","metadata":false},{"id":82398,"structure_id":15901,"section_number":"45.2-1045","catch_line":" Initial payments into Fund; renewal payments; bonds","url":"\/45.2-1045\/","token":"45.2\/II\/C\/10\/5\/45.2-1045","metadata":false},{"id":79771,"structure_id":15901,"section_number":"45.2-1046","catch_line":" Assessment of reclamation tax revenues for Fund","url":"\/45.2-1046\/","token":"45.2\/II\/C\/10\/5\/45.2-1046","metadata":false},{"id":86685,"structure_id":15901,"section_number":"45.2-1047","catch_line":" Special assessment","url":"\/45.2-1047\/","token":"45.2\/II\/C\/10\/5\/45.2-1047","metadata":false},{"id":78271,"structure_id":15901,"section_number":"45.2-1048","catch_line":" Collection of reclamation tax and penalties for nonpayment","url":"\/45.2-1048\/","token":"45.2\/II\/C\/10\/5\/45.2-1048","metadata":false},{"id":82572,"structure_id":15901,"section_number":"45.2-1049","catch_line":" Forfeiture of bonds on operations participating in the Fund; alternative remedies","url":"\/45.2-1049\/","token":"45.2\/II\/C\/10\/5\/45.2-1049","metadata":false},{"id":65989,"structure_id":15901,"section_number":"45.2-1050","catch_line":" Reinstatement to the Fund; recovery of Fund expenditures","url":"\/45.2-1050\/","token":"45.2\/II\/C\/10\/5\/45.2-1050","metadata":false},{"id":87112,"structure_id":15901,"section_number":"45.2-1051","catch_line":" Coal Surface Mining Reclamation Fund Advisory Board","url":"\/45.2-1051\/","token":"45.2\/II\/C\/10\/5\/45.2-1051","metadata":false}],"previous_section":{"id":82398,"structure_id":15901,"section_number":"45.2-1045","catch_line":" Initial payments into Fund; renewal payments; bonds","url":"\/45.2-1045\/","token":"45.2\/II\/C\/10\/5\/45.2-1045","metadata":false},"next_section":{"id":86685,"structure_id":15901,"section_number":"45.2-1047","catch_line":" Special assessment","url":"\/45.2-1047\/","token":"45.2\/II\/C\/10\/5\/45.2-1047","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/45.2-1046\/","history_text":"

This law was first created in 1982. The record of its establishment is cataloged in chapter 334 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1982 \u201cActs\u201d aren\u2019t available online. It has been modified 4 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1983, chapter 131; in 1987, chapter 468; in 1991, chapter 495; in 2014, chapters 111<\/a> and 135<\/a>.<\/p>","references":[{"id":86685,"section_number":"45.2-1047","catch_line":" Special assessment","order_by":null,"url":"\/45.2-1047\/"},{"id":78271,"section_number":"45.2-1048","catch_line":" Collection of reclamation tax and penalties for nonpayment","order_by":null,"url":"\/45.2-1048\/"}],"refers_to":false,"permalink":{"id":223897,"object_type":"law","relational_id":79771,"identifier":"45.2-1046","token":"45.2\/II\/C\/10\/5\/45.2-1046","url":"\/45.2-1046\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/45.2-1046\/","token":"45.2\/II\/C\/10\/5\/45.2-1046","dublin_core":{"Title":" Assessment of reclamation tax revenues for Fund","Type":"Text","Format":"text\/html","Identifier":"\u00a7 45.2-1046","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> There is hereby levied a reclamation tax upon the production of coal by each operator<\/span> participating in the Fund under a permit<\/span> issued under this chapter as set forth in this article. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Thirty days after the end of each calendar quarter during which the total balance of the Fund, including interest thereon, is less than $20 million, each operator<\/span> shall pay into the Fund an amount equal to: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Four cents per clean ton of coal produced by a surface mining operation permitted under this chapter; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Three cents per clean ton of coal produced by a deep mining operation permitted under this chapter; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> One and one-half cents per clean ton of coal processed or loaded by a preparation or loading facility permitted under this chapter. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> At the end of each calendar quarter during which the total balance in the Fund, including interest thereon, exceeds $20 million, payments under this section shall cease until again required pursuant to subsection B. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> In no event shall any operator<\/span> pay reclamation tax under this section on total coal production in excess of five million tons per calendar year, regardless of the number of permits<\/span> held by that operator<\/span>. In no event shall any operator<\/span> holding more than one type of permit<\/span> pay tax at a rate in excess of five and one-half cents per ton on coal originally surface-mined by that operator<\/span> or in excess of four and one-half cents per ton on coal originally deep-mined by that operator<\/span>. Any operator<\/span> holding one permit<\/span> upon which coal is mined and processed or loaded shall pay only the tax applicable under this section to the surface mining operation or deep mining operation. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\n ASSESSMENT OF RECLAMATION TAX REVENUES FOR FUND (\u00a7 45.2-1046)\n\nA. There is hereby levied a reclamation tax upon the production of coal by each\noperator participating in the Fund under a permit issued under this chapter as\nset forth in this article.\n\nB. Thirty days after the end of each calendar quarter during which the total\nbalance of the Fund, including interest thereon, is less than $20 million, each\noperator shall pay into the Fund an amount equal to:\n\n 1. Four cents per clean ton of coal produced by a surface mining operation\n permitted under this chapter;\n\n 2. Three cents per clean ton of coal produced by a deep mining operation\n permitted under this chapter; and\n\n 3. One and one-half cents per clean ton of coal processed or loaded by a\n preparation or loading facility permitted under this chapter.\n\nC. At the end of each calendar quarter during which the total balance in the\nFund, including interest thereon, exceeds $20 million, payments under this\nsection shall cease until again required pursuant to subsection B.\n\nD. In no event shall any operator pay reclamation tax under this section on\ntotal coal production in excess of five million tons per calendar year,\nregardless of the number of permits held by that operator. In no event shall any\noperator holding more than one type of permit pay tax at a rate in excess of\nfive and one-half cents per ton on coal originally surface-mined by that\noperator or in excess of four and one-half cents per ton on coal originally\ndeep-mined by that operator. Any operator holding one permit upon which coal is\nmined and processed or loaded shall pay only the tax applicable under this\nsection to the surface mining operation or deep mining operation.\n\nHISTORY: 1982, c. 334, \u00a7 45.1-270.4; 1983, c. 131; 1987, c. 468; 1991, c. 495;\n2014, cc. 111, 135; 2021, Sp. Sess. I, c. 387.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}