                                 CODE OF VIRGINIA

 ANNUAL REPORTS; CONDITION TO ISSUANCE OF LICENSE FOLLOWING TRANSFER OF
OWNERSHIP (§ 45.2-540)

A. 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.

B. 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.

C. 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
&#xA7;&#xA7; 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.

HISTORY: Code 1950, §§ 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, § 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, § 45.1-161.62; 1996, c. 774; 1997, c. 390;
2013, cc. 305, 618; 2021, Sp. Sess. I, c. 387.