{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/45.2-1048.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/45.2-1048.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/45.2-1048.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/45.2-1048.html"}],"law_id":78271,"edition_id":1,"section_id":78271,"structure_id":15901,"section_number":"45.2-1048","catch_line":" Collection of reclamation tax and penalties for nonpayment","history":"1982, c. 334, \u00a7 45.1-270.5; 1984, c. 590; 2021, Sp. Sess. I, c. 387.","full_text":"A\n\nPayment of taxes under this section shall be made no later than 30 days after the end of each calendar quarter when taxes are applicable in accordance with § 45.2-1046. The Division shall notify each operator holding a permit under this chapter of those periods during which the taxes are applicable, provide forms for reporting coal production figures subject to taxes, and collect all taxes for the Fund.B\n\nPursuant to regulations adopted by the Director, and consistent with the provisions of § 45.2-1024, all funds paid into the Fund, and interest accrued to the Fund, shall be available for the completion of defaulted reclamation plans filed pursuant to § 45.2-1011. From the interest accrued to the Fund, amounts sufficient to properly administer the Fund are hereby appropriated to the Division. The Director shall also adopt regulations for the implementation of this article and for the collection of taxes hereunder.C\n\nThe Division, upon advance written request to an operator, may audit the relevant books and records of the operator upon which taxes paid under this section are based. Failure to consent to a reasonable request for the audit shall be deemed a violation of this article by the operator.D\n\nUpon the failure of an operator to pay taxes when due under this section, the Division shall issue a notice of violation pursuant to subsection B of § 45.2-1020. The notice of violation shall state that upon failure of payment within 15 days thereafter, the Division shall issue a cessation order to the operator for failure to abate the notice of violation. Upon the issuance of the cessation order pursuant to subsection C of § 45.2-1020, the enforcement procedures set forth in Article 2 (§ 45.2-1008 et seq.) shall apply. Civil penalties imposed upon an operator pursuant to a violation of this article shall be placed in the Fund.","order_by":null,"text":{"0":{"id":280578,"text":"Payment of taxes under this section shall be made no later than 30 days after the end of each calendar quarter when taxes are applicable in accordance with § 45.2-1046. The Division shall notify each operator holding a permit under this chapter of those periods during which the taxes are applicable, provide forms for reporting coal production figures subject to taxes, and collect all taxes for the Fund.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":280579,"text":"Pursuant to regulations adopted by the Director, and consistent with the provisions of § 45.2-1024, all funds paid into the Fund, and interest accrued to the Fund, shall be available for the completion of defaulted reclamation plans filed pursuant to § 45.2-1011. From the interest accrued to the Fund, amounts sufficient to properly administer the Fund are hereby appropriated to the Division. The Director shall also adopt regulations for the implementation of this article and for the collection of taxes hereunder.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":280580,"text":"The Division, upon advance written request to an operator, may audit the relevant books and records of the operator upon which taxes paid under this section are based. Failure to consent to a reasonable request for the audit shall be deemed a violation of this article by the operator.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":280581,"text":"Upon the failure of an operator to pay taxes when due under this section, the Division shall issue a notice of violation pursuant to subsection B of § 45.2-1020. The notice of violation shall state that upon failure of payment within 15 days thereafter, the Division shall issue a cessation order to the operator for failure to abate the notice of violation. Upon the issuance of the cessation order pursuant to subsection C of § 45.2-1020, the enforcement procedures set forth in Article 2 (§ 45.2-1008 et seq.) shall apply. Civil penalties imposed upon an operator pursuant to a violation of this article shall be placed in the Fund.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/45.2-1048\/","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 1 time. 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. That modification is as follows: in 1984, chapter 590.<\/p>","references":false,"refers_to":[{"id":59248,"section_number":"45.2-1008","catch_line":" Coal exploration operations","order_by":null,"url":"\/45.2-1008\/"},{"id":69681,"section_number":"45.2-1011","catch_line":" Operation and reclamation plans","order_by":null,"url":"\/45.2-1011\/"},{"id":54505,"section_number":"45.2-1020","catch_line":" Enforcement of chapter generally","order_by":null,"url":"\/45.2-1020\/"},{"id":84157,"section_number":"45.2-1024","catch_line":" Performance of reclamation operations by Director","order_by":null,"url":"\/45.2-1024\/"},{"id":79771,"section_number":"45.2-1046","catch_line":" Assessment of reclamation tax revenues for Fund","order_by":null,"url":"\/45.2-1046\/"}],"permalink":{"id":223905,"object_type":"law","relational_id":78271,"identifier":"45.2-1048","token":"45.2\/II\/C\/10\/5\/45.2-1048","url":"\/45.2-1048\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/45.2-1048\/","token":"45.2\/II\/C\/10\/5\/45.2-1048","dublin_core":{"Title":" Collection of reclamation tax and penalties for nonpayment","Type":"Text","Format":"text\/html","Identifier":"\u00a7 45.2-1048","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Payment of taxes under this section shall be made no later than 30 days after the end of each calendar quarter when taxes are applicable in accordance with § 45.2-1046<\/a>. The Division<\/span> shall notify each operator<\/span> holding a permit<\/span> under this chapter of those periods during which the taxes are applicable, provide forms for reporting coal production figures subject to taxes, and collect all taxes for the Fund. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Pursuant to regulations adopted by the Director<\/span>, and consistent with the provisions of § 45.2-1024<\/a>, all funds paid into the Fund, and interest accrued to the Fund, shall be available for the completion of defaulted reclamation plans filed pursuant to § 45.2-1011<\/a>. From the interest accrued to the Fund, amounts sufficient to properly administer the Fund are hereby appropriated to the Division<\/span>. The Director<\/span> shall also adopt regulations for the implementation of this article and for the collection of taxes hereunder. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The Division<\/span>, upon advance written request to an operator<\/span>, may audit the relevant books and records of the operator<\/span> upon which taxes paid under this section are based. Failure to consent to a reasonable request for the audit shall be deemed a violation of this article by the operator<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Upon the failure of an operator<\/span> to pay taxes when due under this section, the Division<\/span> shall issue<\/span> a notice of violation pursuant to subsection B of § 45.2-1020<\/a>. The notice of violation shall state that upon failure of payment within 15 days thereafter, the Division<\/span> shall issue<\/span> a cessation order<\/span> to the operator<\/span> for failure to abate the notice of violation. Upon the issuance of the cessation order<\/span> pursuant to subsection C of § 45.2-1020<\/a>, the enforcement procedures set forth in Article 2 (§ 45.2-1008<\/a> et seq.) shall apply. Civil penalties imposed upon an operator<\/span> pursuant to a violation of this article shall be placed in the Fund. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\n COLLECTION OF RECLAMATION TAX AND PENALTIES FOR NONPAYMENT (\u00a7 45.2-1048)\n\nA. Payment of taxes under this section shall be made no later than 30 days after\nthe end of each calendar quarter when taxes are applicable in accordance with\n§ 45.2-1046. The Division shall notify each operator holding a permit under\nthis chapter of those periods during which the taxes are applicable, provide\nforms for reporting coal production figures subject to taxes, and collect all\ntaxes for the Fund.\n\nB. Pursuant to regulations adopted by the Director, and consistent with the\nprovisions of § 45.2-1024, all funds paid into the Fund, and interest\naccrued to the Fund, shall be available for the completion of defaulted\nreclamation plans filed pursuant to § 45.2-1011. From the interest accrued\nto the Fund, amounts sufficient to properly administer the Fund are hereby\nappropriated to the Division. The Director shall also adopt regulations for the\nimplementation of this article and for the collection of taxes hereunder.\n\nC. The Division, upon advance written request to an operator, may audit the\nrelevant books and records of the operator upon which taxes paid under this\nsection are based. Failure to consent to a reasonable request for the audit\nshall be deemed a violation of this article by the operator.\n\nD. Upon the failure of an operator to pay taxes when due under this section, the\nDivision shall issue a notice of violation pursuant to subsection B of §\n45.2-1020. The notice of violation shall state that upon failure of payment\nwithin 15 days thereafter, the Division shall issue a cessation order to the\noperator for failure to abate the notice of violation. Upon the issuance of the\ncessation order pursuant to subsection C of § 45.2-1020, the enforcement\nprocedures set forth in Article 2 (§ 45.2-1008 et seq.) shall apply. Civil\npenalties imposed upon an operator pursuant to a violation of this article shall\nbe placed in the Fund.\n\nHISTORY: 1982, c. 334, \u00a7 45.1-270.5; 1984, c. 590; 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}}