58.1-3713.2 - Verification of local severance tax payment; local ordinances. - Virginia Statutes

§ 58.1-3713.2. Verification of local severance tax payment; local ordinances.

A. All local coal severance taxes levied pursuant to §§ 58.1-3703, 58.1-3712or § 58.1-3713 are to be paid to the locality in which the coal is firstplaced in transit for shipment outside of the jurisdiction imposing the tax,unless it is certified by affidavit to the commissioner of the revenue ofthat locality that the coal severance tax has been paid pursuant to thoselaws or paid to any other state or locality in which the coal was minedpursuant to that state's coal severance tax, gross receipts tax, businesslicense tax or other comparable tax.

B. Any county or city enacting a tax pursuant to §§ 58.1-3703, 58.1-3712 or §58.1-3713 may require enforcement of subsection A by local ordinance.

(1987, c. 711.)