Chapter 37.1 Local Coal Severance License Taxes

This chapter is comprised of the following sections:
  • §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