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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>59598</law_id><section_number>45.2-1640</section_number><catch_line> Report of permitted activities and production required; contents</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>45.2-1634</reference></referred_to_by><structure><unit label="title" level="1" order_by="1" identifier="45.2">Mines, Minerals, and Energy</unit><unit label="subtitle" level="2" order_by="1" identifier="IV">Gas and Oil</unit><unit label="chapter" level="3" order_by="1" identifier="16">Virginia Gas and Oil Act</unit><unit label="article" level="4" order_by="1" identifier="3">Regulation of Gas and Oil Development and Production</unit></structure><text>
						<section id="A"><p><span class="prefix-number">A.</span> Each holder of a permit for a <span class="dictionary">gas</span> or <span class="dictionary">oil</span> <span class="dictionary">well</span> or <span class="dictionary">gathering pipeline</span> shall file monthly and annual reports of his activities as prescribed by the <span class="dictionary">Director</span>. Such reports shall be for the purpose of obtaining information regarding the production and sale of <span class="dictionary">gas</span> and <span class="dictionary">oil</span> resources, as <span class="dictionary">well</span> as information concerning the ownership and control of permitted activities. Filing of such reports by a <span class="dictionary">permittee</span> shall be a condition of such permit. Every annual report filed by a <span class="dictionary">permittee</span> shall contain a certification that such <span class="dictionary">permittee</span> has paid all severance taxes levied under the provisions of &#xA7;&#xA7; <a class="law" title="Counties and cities authorized to levy severance tax on gases" href="/58.1-3712/">58.1-3712</a>, <a class="law" title="Local gas road improvement and Virginia Coalfield Economic Development Authority tax" href="/58.1-3713/">58.1-3713</a>, and <a class="law" title="Counties and cities authorized to levy severance license tax on the sale of coal" href="/58.1-3741/">58.1-3741</a>. <a id="paragraph-218287" class="section-permalink" href="https://vacode.org/45.2-1640/#A"><i class="fa fa-link"/></a></p></section>
						<section id="B"><p><span class="prefix-number">B.</span> At the same time that a <span class="dictionary">permittee</span> files the monthly and annual reports as required by subsection A, the <span class="dictionary">permittee</span> shall send copies of the reports by mail to the commissioner of the revenue of the political subdivision where the permitted <span class="dictionary">well</span> is located. <a id="paragraph-218288" class="section-permalink" href="https://vacode.org/45.2-1640/#B"><i class="fa fa-link"/></a></p></section></text><history>1990, c. 92, &#xA7; 45.1-361.38; 1992, c. 361; 2013, cc. 305, 618; 2016, c. 305; 2021, Sp. Sess. I, c. 387.</history><metadata></metadata></law>
