Form Wv/sev-401c - Annual Coal Severance Tax Return - 2005

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WV/SEV-401C
PAGE 1
ANNUAL COAL SEVERANCE TAX RETURN
(REV. 8/05)
2005
Tax Year Beginning __________________ , 20 ______ , Ending____________________ , 20______
THE FIRST LINE OF THIS SECTION IS YOUR ACCOUNT IDENTIFICATION NUMBER. PLEASE
REFERENCE YOUR ACCOUNT NUMBER ON ALL CORRESPONDENCE. PLEASE CHANGE
NAME AND ADDRESS IF NOT CORRECT. IF YOU QUIT BUSINESS OR ARE NO LONGER PRO-
DUCING
COAL
PLEASE
GIVE
THE
DATE
AND
THE
NAME
OF
ANY
NEW
OWNER________________________________________________________________________
FORM OF BUSINESS (CHECK ONE)
CHECK IF:
S CORPORATION
CONSOLIDATED
CORPORATION
SEPARATE
PARTNERSHIP
FINAL
INDIVIDUAL
AMENDED
L L C
SCHEDULE E - REPORT OF COAL PRODUCTION FOR TAXABLE YEAR
Short tons produced this year
KEY TO COUNTY CODES
County of Production
County Code
Round to nearest whole ton
01. Barbour
12. Grant
23. Logan
34. Nicholas
45. Summers
IDENTIFY COUNTY OF PRODUCTION BY NAME AND NUMERIC COUNTY CODE
02. Berkeley
13. Greenbrier
24. Marion
35. Ohio
46. Taylor
03. Boone
14. Hampshire
25. Marshall
36. Pendleton
47. Tucker
04. Braxton
15. Hancock
26. Mason
37. Pleasants
48. Tyler
05. Brooke
16. Hardy
27. Mercer
38. Pocahontas
49. Upshur
06. Cabell
17. Harrison
28. Mineral
39. Preston
50. Wayne
07. Calhoun
18. Jackson
29. Mingo
40. Putnam
51. Webster
08. Clay
19. Jefferson
30. Monongalia
41. Raleigh
52. Wetzel
09. Doddridge
20. Kanawha
31. Monroe
42. Randolph
53. Wirt
10. Fayette
21. Lewis
32. Morgan
43. Ritchie
54. Wood
11. Gilmer
22. Lincoln
33. McDowell
44. Roane
55. Wyoming
WV CODE §11-13A-6, Requires every person engaged in the business of
severing, extracting, reducing to possession and producing for sale, profit
or commercial use any coal within WV to provide a report identifying the
number of tons produced per county during the report period. For both deep
mining and surface mining the production must be attributed to the county in
which the coal was located at the time it was severed from the ground. If you
process purchased coal ONLY, enter zero.
BEFORE YOU COMPLETE THIS PAGE, YOU MUST COMPLETE THE SCHEDULES ON THE REVERSE SIDE OF THIS FORM
SCHEDULE A - TAX CREDIT APPLICATIONS
Taxable Amount (line 4, column 7)
Tax Due (line 4, column 9)
1
1. Total Taxable Amount and Tax Due
(From Line 4, Columns 7 & 9, of Schedule B)
2. a. Credit for Business Investment and Jobs Expansion, Corporate
2a
Headquarters Relocation and Small Business Investment and Jobs Expansion
b. Credit for Industrial Expansion and/or Revitalization
b
c. Credit for Research and Development Projects
c
d. Credit for Coal Loading Facilities
d
e. West Virginia Capital Company Credit
e
f. Annual Credit - $500 per year or $41.67 per month for each month
f
engaged in business in West Virginia
3. Total Credits (Lines 2a thru 2f) (Attach appropriate schedules)
3
4. Net Severance Tax Payable (Line 1 less Line 3)
4
5. Net Minimum Tax (From page 2, schedule C, Line 6)
5
6. Net Amount of Tax (Line 4 plus line 5)
6
7. Total Estimated Payments Made for the Period Covered by this Return
7
8. Balance of Tax Due (Line 6 less Line 7)(If line 7 is greater than line 6, enter 0)
8
9. NON-WAIVABLE INTEREST
9
10. ADDITIONS TO TAX
10
11. PENALTY FOR UNDERPAYMENT OF ESTIMATED TAX
11
12. TOTAL TAX AND LATE FILING CHARGES DUE (Add Lines 8, 9, 10, and 11)
12
13.
If line 7 is larger than line 6, enter amount overpaid. check one: Refund
Credit
13
Note: If you fail to designate credit or refund, the overpayment will be credited.
MAIL TO: WEST VIRGINIA STATE TAX DEPARTMENT
DO NOT USE SPACE BELOW
INTERNAL AUDITING DIVISION
P.O. BOX 425, CHARLESTON, WV 25322-0425
FOR ASSISTANCE CALL (304) 558-3333
TOLL FREE WITHIN WV 1-800-982-8297

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