{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/45.2-540.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/45.2-540.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/45.2-540.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/45.2-540.html"}],"law_id":84202,"edition_id":1,"section_id":84202,"structure_id":14740,"section_number":"45.2-540","catch_line":" Annual reports; condition to issuance of license following transfer of ownership","history":"Code 1950, \u00a7\u00a7 45-7, 45-12, 45-68.4, 45-69, 45-73, 45-75, 45-78, 45-79, 45-81, 45-83; 1950, p. 156; 1954, c. 191; 1966, c. 594, \u00a7 45.1-21; 1976, c. 598; 1978, cc. 222, 489; 1982, c. 255; 1984, cc. 178, 590; 1988, c. 577; 1993, cc. 171, 442; 1994, c. 28, \u00a7 45.1-161.62; 1996, c. 774; 1997, c. 390; 2013, cc. 305, 618; 2021, Sp. Sess. I, c. 387.","full_text":"A\n\nThe operator of each mine or his agent shall annually, by February 15, mail or deliver to the Department a report for the preceding 12 months ending with December 31. Such report shall state (i) the names of the operator, any agent, and any officers of the mine; (ii) the amount of coal mined; and (iii) other information, not of a private nature, that from time to time is required by the Department on forms furnished or approved by the Department.B\n\nWhenever the owner of a mine transfers the ownership of such mine to another person, the person transferring such ownership shall submit a report to the Department of such change and a statement of the tons of coal produced since the January 1 previous to the date of such sale or transfer of such mine. A license shall not be issued covering such transfer of ownership until the report is furnished.C\n\nThe operator of each coal mine or his agent shall annually, by February 15, mail or deliver to the Department (i) an affidavit, certified by the commissioner of the revenue of the locality in which the coal mining operations are conducted, stating that all local coal severance taxes enacted pursuant to §§ 58.1-3703, 58.1-3712, 58.1-3713, and 58.1-3741 due with respect to the coal mining operations have been paid and (ii) an affidavit, certified by the Treasurer of the locality in which the coal mining operations are conducted, stating that all personal property, real estate, and mineral land taxes due with respect to coal mining operations have been paid.","order_by":null,"text":{"0":{"id":301787,"text":"The operator of each mine or his agent shall annually, by February 15, mail or deliver to the Department a report for the preceding 12 months ending with December 31. Such report shall state (i) the names of the operator, any agent, and any officers of the mine; (ii) the amount of coal mined; and (iii) other information, not of a private nature, that from time to time is required by the Department on forms furnished or approved by the Department.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":301788,"text":"Whenever the owner of a mine transfers the ownership of such mine to another person, the person transferring such ownership shall submit a report to the Department of such change and a statement of the tons of coal produced since the January 1 previous to the date of such sale or transfer of such mine. A license shall not be issued covering such transfer of ownership until the report is furnished.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":301789,"text":"The operator of each coal mine or his agent shall annually, by February 15, mail or deliver to the Department (i) an affidavit, certified by the commissioner of the revenue of the locality in which the coal mining operations are conducted, stating that all local coal severance taxes enacted pursuant to §§ 58.1-3703, 58.1-3712, 58.1-3713, and 58.1-3741 due with respect to the coal mining operations have been paid and (ii) an affidavit, certified by the Treasurer of the locality in which the coal mining operations are conducted, stating that all personal property, real estate, and mineral land taxes due with respect to coal mining operations have been paid.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":14740,"edition_id":1,"name":"Licensing for Operation of Coal Mines","identifier":"4","label":"article","depth":5,"order_by":1,"parent_id":13785,"metadata":{},"date_created":"2026-06-26 03:49:39","date_modified":"2026-06-26 03:49:39","permalink":{"id":222813,"object_type":"structure","relational_id":14740,"identifier":"4","token":"45.2\/II\/A\/5\/4","url":"\/45.2\/II\/A\/5\/4\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13785,"edition_id":1,"name":"Coal Mine Safety Act","identifier":"5","label":"chapter","depth":4,"order_by":1,"parent_id":13784,"metadata":{},"date_created":"2026-06-26 03:45:52","date_modified":"2026-06-26 03:45:52","permalink":{"id":222651,"object_type":"structure","relational_id":13785,"identifier":"5","token":"45.2\/II\/A\/5","url":"\/45.2\/II\/A\/5\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13784,"edition_id":1,"name":"Coal Mines Generally","identifier":"A","label":"part","depth":3,"order_by":1,"parent_id":12985,"metadata":{},"date_created":"2026-06-26 03:45:52","date_modified":"2026-06-26 03:45:52","permalink":{"id":222649,"object_type":"structure","relational_id":13784,"identifier":"A","token":"45.2\/II\/A","url":"\/45.2\/II\/A\/","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":72966,"structure_id":14740,"section_number":"45.2-535","catch_line":" License required for operation of a coal mine; term","url":"\/45.2-535\/","token":"45.2\/II\/A\/5\/4\/45.2-535","metadata":false},{"id":72602,"structure_id":14740,"section_number":"45.2-536","catch_line":" Coal Mine Operator License Fund","url":"\/45.2-536\/","token":"45.2\/II\/A\/5\/4\/45.2-536","metadata":false},{"id":57251,"structure_id":14740,"section_number":"45.2-537","catch_line":" Application for license for the operation of a coal mine","url":"\/45.2-537\/","token":"45.2\/II\/A\/5\/4\/45.2-537","metadata":false},{"id":79034,"structure_id":14740,"section_number":"45.2-538","catch_line":" Denial or revocation of license for the operation of a coal mine","url":"\/45.2-538\/","token":"45.2\/II\/A\/5\/4\/45.2-538","metadata":false},{"id":61680,"structure_id":14740,"section_number":"45.2-539","catch_line":" Operating without license; penalty","url":"\/45.2-539\/","token":"45.2\/II\/A\/5\/4\/45.2-539","metadata":false},{"id":84202,"structure_id":14740,"section_number":"45.2-540","catch_line":" Annual reports; condition to issuance of license following transfer of ownership","url":"\/45.2-540\/","token":"45.2\/II\/A\/5\/4\/45.2-540","metadata":false},{"id":56460,"structure_id":14740,"section_number":"45.2-541","catch_line":" Discontinuance of the working of a mine; notices to Department; resumption of mining following discontinuance","url":"\/45.2-541\/","token":"45.2\/II\/A\/5\/4\/45.2-541","metadata":false},{"id":60294,"structure_id":14740,"section_number":"45.2-542","catch_line":"(For contingent effective date, see Acts 2025, cc. 91 and 109, cl. 2) Maps of mines required to be made; contents; extension and preservation; use by Department; release; posting of map","url":"\/45.2-542\/","token":"45.2\/II\/A\/5\/4\/45.2-542","metadata":false},{"id":73806,"structure_id":14740,"section_number":"45.2-543","catch_line":" When the Chief may cause maps to be made; payment by operator","url":"\/45.2-543\/","token":"45.2\/II\/A\/5\/4\/45.2-543","metadata":false},{"id":81527,"structure_id":14740,"section_number":"45.2-544","catch_line":" Making false statements; penalty","url":"\/45.2-544\/","token":"45.2\/II\/A\/5\/4\/45.2-544","metadata":false}],"previous_section":{"id":61680,"structure_id":14740,"section_number":"45.2-539","catch_line":" Operating without license; penalty","url":"\/45.2-539\/","token":"45.2\/II\/A\/5\/4\/45.2-539","metadata":false},"next_section":{"id":56460,"structure_id":14740,"section_number":"45.2-541","catch_line":" Discontinuance of the working of a mine; notices to Department; resumption of mining following discontinuance","url":"\/45.2-541\/","token":"45.2\/II\/A\/5\/4\/45.2-541","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/45.2-540\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 12 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 1954, chapter 191; in 1966, chapter 594; in 1976, chapter 598; in 1978, chapters 222 and 489; in 1982, chapter 255; in 1984, chapters 178 and 590; in 1988, chapter 577; in 1993, chapters 171 and 442; in 1994, chapter 28<\/a>; in 1996, chapter 774<\/a>; in 1997, chapter 390<\/a>; in 2013, chapters 305<\/a> and 618<\/a>.<\/p>","references":[{"id":57251,"section_number":"45.2-537","catch_line":" Application for license for the operation of a coal mine","order_by":null,"url":"\/45.2-537\/"}],"refers_to":[{"id":81897,"section_number":"58.1-3703","catch_line":"Counties, cities and towns may impose local license taxes and fees; limitation of authority","order_by":null,"url":"\/58.1-3703\/"},{"id":70681,"section_number":"58.1-3712","catch_line":"Counties and cities authorized to levy severance tax on gases","order_by":null,"url":"\/58.1-3712\/"},{"id":85271,"section_number":"58.1-3713","catch_line":"Local gas road improvement and Virginia Coalfield Economic Development Authority tax","order_by":null,"url":"\/58.1-3713\/"},{"id":76655,"section_number":"58.1-3741","catch_line":"Counties and cities authorized to levy severance license tax on the sale of coal","order_by":null,"url":"\/58.1-3741\/"}],"permalink":{"id":222835,"object_type":"law","relational_id":84202,"identifier":"45.2-540","token":"45.2\/II\/A\/5\/4\/45.2-540","url":"\/45.2-540\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/45.2-540\/","token":"45.2\/II\/A\/5\/4\/45.2-540","dublin_core":{"Title":" Annual reports; condition to issuance of license following transfer of ownership","Type":"Text","Format":"text\/html","Identifier":"\u00a7 45.2-540","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The operator of each mine or his agent shall annually, by February 15, mail or deliver to the Department<\/span> a report for the preceding 12 months ending with December 31. Such report shall state (i) the names of the operator, any agent, and any officers of the mine; (ii) the amount of coal mined; and (iii) other information, not of a private nature, that from time to time is required by the Department<\/span> on forms furnished or approved by the Department<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Whenever the owner of a mine transfers the ownership of such mine to another person, the person transferring such ownership shall submit a report to the Department<\/span> of such change and a statement of the tons of coal produced since the January 1 previous to the date of such sale or transfer of such mine. A license shall not be issued covering such transfer of ownership until the report is furnished. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The operator of each coal mine or his agent shall annually, by February 15, mail or deliver to the Department<\/span> (i) an affidavit<\/span>, certified by the commissioner of the revenue of the locality in which the coal mining operations are conducted, stating that all local coal severance taxes enacted pursuant to §§ 58.1-3703<\/a>, 58.1-3712<\/a>, 58.1-3713<\/a>, and 58.1-3741<\/a> due with respect to the coal mining operations have been paid and (ii) an affidavit<\/span>, certified by the Treasurer of the locality in which the coal mining operations are conducted, stating that all personal property, real estate, and mineral land taxes due with respect to coal mining operations have been paid. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\n ANNUAL REPORTS; CONDITION TO ISSUANCE OF LICENSE FOLLOWING TRANSFER OF\nOWNERSHIP (\u00a7 45.2-540)\n\nA. The operator of each mine or his agent shall annually, by February 15, mail\nor deliver to the Department a report for the preceding 12 months ending with\nDecember 31. Such report shall state (i) the names of the operator, any agent,\nand any officers of the mine; (ii) the amount of coal mined; and (iii) other\ninformation, not of a private nature, that from time to time is required by the\nDepartment on forms furnished or approved by the Department.\n\nB. Whenever the owner of a mine transfers the ownership of such mine to another\nperson, the person transferring such ownership shall submit a report to the\nDepartment of such change and a statement of the tons of coal produced since the\nJanuary 1 previous to the date of such sale or transfer of such mine. A license\nshall not be issued covering such transfer of ownership until the report is\nfurnished.\n\nC. The operator of each coal mine or his agent shall annually, by February 15,\nmail or deliver to the Department (i) an affidavit, certified by the\ncommissioner of the revenue of the locality in which the coal mining operations\nare conducted, stating that all local coal severance taxes enacted pursuant to\n§§ 58.1-3703, 58.1-3712, 58.1-3713, and 58.1-3741 due with respect to\nthe coal mining operations have been paid and (ii) an affidavit, certified by\nthe Treasurer of the locality in which the coal mining operations are conducted,\nstating that all personal property, real estate, and mineral land taxes due with\nrespect to coal mining operations have been paid.\n\nHISTORY: Code 1950, \u00a7\u00a7 45-7, 45-12, 45-68.4, 45-69, 45-73, 45-75, 45-78,\n45-79, 45-81, 45-83; 1950, p. 156; 1954, c. 191; 1966, c. 594, \u00a7 45.1-21; 1976,\nc. 598; 1978, cc. 222, 489; 1982, c. 255; 1984, cc. 178, 590; 1988, c. 577;\n1993, cc. 171, 442; 1994, c. 28, \u00a7 45.1-161.62; 1996, c. 774; 1997, c. 390;\n2013, cc. 305, 618; 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}}