                                 CODE OF VIRGINIA

 COLLECTION OF RECLAMATION TAX AND PENALTIES FOR NONPAYMENT (§ 45.2-1048)

A. 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
&#xA7; 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. Pursuant to regulations adopted by the Director, and consistent with the
provisions of &#xA7; 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 &#xA7; 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. 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.

D. 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 &#xA7;
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 &#xA7; 45.2-1020, the enforcement
procedures set forth in Article 2 (&#xA7; 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.

HISTORY: 1982, c. 334, § 45.1-270.5; 1984, c. 590; 2021, Sp. Sess. I, c. 387.