ENGROSSED
H. B. 3236
(By Delegates Michael and Kominar)
[Introduced March 25, 2005; referred to the
Committee on Finance.]
A BILL to amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section designated §22-3-11a; and to
amend and reenact §22-3-32 of said code, all relating to the
special reclamation tax and special tax on coal production;
providing that both of these taxes apply to production of thin
seam coal; and providing that the special reclamation is
subject to the West Virginia Tax Crimes and Penalties Act and
the West Virginia Tax Procedure and Administration Act.
Be it enacted by the Legislature of West Virginia:
That the Code of West Virginia, 1931, as amended, be amended
by adding thereto a new section, designated §22-3-11a, and to amend
and reenact §22-3-32 of said code, all to read as follows:
ARTICLE 3. SURFACE COAL MINING AND RECLAMATION ACT.
§22-3-11a.
(a) It is the intent of the Legislature to clarify that from the date of its enactment, the special reclamation tax imposed
pursuant to the provisions of section eleven of this article is not
to be construed as being a decrease in, or in lieu of, the minimum
severance tax or any of the severance taxes imposed by said article
thirteen-a, including the reduced severance tax rate for coal mined
by underground methods based on seam thickness in section three of
article thirteen-a.
(b) Notwithstanding any other provisions of section eleven of
this article to the contrary, under no circumstance shall the
special reclamation tax be construed to be an increase in either
the minimum severance tax imposed by said article or the severance
taxes imposed by article thirteen-a of said chapter.
(c) General procedure and administration. -- Each and every
provision of the "West Virginia Tax Procedure and Administration
Act" set forth in article ten, chapter eleven of the code applies
to the special tax imposed by section eleven of this article with
like effect as if such act were applicable only to the special tax
imposed by said section eleven and were set forth in extenso in
this article, notwithstanding the provisions of section three of
said article ten.
(p) Tax crimes and penalties. -- Each and every provision of
the "West Virginia Tax Crimes and Penalties Act" set forth in
article nine of said chapter eleven applies to the special tax
imposed by section eleven of this article with like effect as if
such act were applicable only to the special tax imposed by said section eleven and set forth in extenso in this article,
notwithstanding the provisions of section two of said article nine.
§22-3-32. Special tax on coal production; mines and minerals
operations fund.
(a)
Imposition of tax. -- Upon every person in this state
engaging in the privilege of severing, extracting, reducing to
possession or producing coal for sale, profit or commercial use,
there is hereby imposed an annual tax equal to two cents per ton of
coal produced by such person for sale, profit or commercial use
during such person's taxable year. The special tax imposed by this
section is in addition to all other taxes levied by law. In no
event may a ton of coal be taxed more than once under the
provisions of this section.
(b)
Payment and collection of tax. -- The tax imposed by this
section shall be collected by the Tax Commissioner in the same
manner, at the same time, and upon the same tonnage as the minimum
severance tax imposed by article twelve-b, chapter eleven of this
code is collected:
Provided, That under no circumstance shall this
tax be construed to be an increase in either the minimum severance
tax imposed by said article twelve-b or the severance
tax taxes
imposed by article
thirteen thirteen-a of said chapter eleven:
Provided, however, That it is the intent of the Legislature to
clarify that from the date of its enactment, the special tax on
coal production is not to be construed as being a decrease in, or in lieu of, the minimum severance tax or any of the severance taxes
imposed by said article thirteen-a, including the reduced severance
tax rate for coal mined by underground methods based on seam
thickness in section three of article thirteen-a. Every person
liable for payment of this special tax shall pay the amount due
without notice or demand for payment. The Tax Commissioner shall
provide to the Director a quarterly listing of all persons known to
be delinquent in payment of the special tax. The Director may take
such delinquencies into account in making determinations on the
issuance, renewal or revision of any permit.
(c)
Mining and Reclamation Operations Fund. -- The special
fund previously created in the State Treasury known as the "Mines
and Minerals Operations Fund" is renamed the "Mining and
Reclamation Operations Fund". The Tax Commissioner shall, at least
quarterly, deposit into the fund the net amount of tax collected
under this section, including any additions to tax, penalties and
interest collected with respect thereto. The Treasurer shall
deposit all moneys deposited in or credited to this fund in an
interest-bearing account, with the amount of interest earned being
credited to this fund as it is earned. The moneys in this special
fund shall be expended solely for the purposes of carrying out
those statutory duties relating to the enforcement of environmental
regulatory programs for the coal industry as imposed by this
chapter and the federal Surface Mining Control and Reclamation Act
of 1977 and any amendments thereto. Expenditures from the fund are not authorized from collections but are to be made only in
accordance with appropriations by the Legislature and in accordance
with the provisions of article three, chapter twelve of this code
and upon fulfillment of the provisions set forth in article two,
chapter five-a of this code.
(d)
General procedure and administration. -- Each and every
provision of the "West Virginia Tax Procedure and Administration
Act" set forth in article ten, chapter eleven of the code applies
to the special tax imposed by this section with like effect as if
such act were applicable only to the special tax imposed by this
section and were set forth in extenso in this article,
notwithstanding the provisions of section three of said article
ten.
(e)
Crimes and penalties. -- Each and every provision of the
"West Virginia Tax Crimes and Penalties Act" set forth in article
nine of said chapter eleven applies to the special tax imposed by
this section with like effect as if such act were applicable only
to the special tax imposed by this section and set forth in extenso
in this article, notwithstanding the provisions of section two of
said article nine.
(f) Effective date. -- The special tax imposed by this section
applies to all coal produced in this state after the thirtieth day
of September, one thousand nine hundred ninety-one.