Form Wv/sev-401w - Annual Waste Coal Severance Tax Return

WV/SEV-401W

PAGE 1

ANNUAL WASTE COAL SEVERANCE TAX RETURN

(REV 12/07)

2007

Tax Year Beginning __________________ , 20 ______ , Ending____________________ , 20______

THE FIRST LINE OF THIS SECTION IS YOUR ACCOUNT IDENTIFICATION NUM-

BER. PLEASE REFERENCE YOUR ACCOUNT NUMBER ON ALL CORRESPON-

DENCE. PLEASE CHANGE NAME AND ADDRESS IF NOT CORRECT. IF YOU QUIT

BUSINESS OR ARE NO LONGER PRODUCING 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

L L C

AMENDED

INDIVIDUAL

SCHEDULE E - REPORT OF WASTE COAL PRODUCTION FOR TAXABLE YEAR

Waste coal 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. The production must be

attributed to the county in which the coal was located at the time it was sev-

ered from the coal waste deposit. If you process purchased coal ONLY, enter

zero.

BEFORE YOU COMPLETE THIS PAGE, YOU MUST COMPLETE SCHEDULE B ON THE REVERSE SIDE OF THIS FORM

SCHEDULE A - TAX CREDIT APPLICATIONS

1. Total Taxable Amount (From Column 3, Schedule B) ....................................................................................

Credit for Business Investment and Jobs Expansion, Corporate Headquarters

Relocation and Small Business Investment and Jobs Expansion....................

Credit for Industrial Expansion and/or Revitalization.............................................

Credit for Research and Development Projects....................................................

Credit for Coal Loading facilities..............................................................................

West Virginia Capital Company Credit....................................................................

Annual Credit-$500 per year or $41.67 per month for each month engaged in

business in West Virginia. Only one annual credit may be claimed.................

3. Total Credits (Lines 2a thru 2f) (Attach appropriate schedules)...................................................................

4. Net Amount of Tax (Line 1 less Line 3).............................................................................................................

5. Total Estimated Payments Made for the Period Covered by this Return...................................................

6. Balance of Tax Due..............................................................................................................................................

7. NON-WAIVABLE INTEREST................................................................................................................................

8. ADDITIONS TO TAX...............................................................................................................................................

9. PENALTY FOR UNDERPAYMENT OF ESTIMATED TAX................................................................................

10. TOTAL TAX AND LATE FILING CHARGES DUE (Add Lines 6, 7, 8 and 9)................................................

11. If line 5 is larger than line 4, enter amount overpaid. Check one: Refund

Credit

Note: If you fail to designate credit or refund, the overpayment will be credited.

MAIL TO: WEST VIRGINIA STATE TAX DEPARTMENT

INTERNAL AUDITING DIVISION

*B25010801A*

P.O. BOX 425, CHARLESTON, WV 25322-0425

FOR ASSISTANCE CALL (304) 558-3333

TOLL FREE WITHIN WV 1-800-982-8297