Form Wv/sev-401c - Annual Coal Severance Tax Return Page 2
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4WV/SEV-401C
ANNUAL COAL SEVERANCE TAX RETURN
Page 2 of 4
rtL047V 8-Web
SCHEDULE B1 - SEVERANCE TAX COMPUTATON 12TH MONTH PERIOD
(Column 1)
(Column 2)
(Col 3)
(Column 4)
COAL
Taxable Amount
Rate
Tax Due
(Column 2 X Column 3)
1.
Produced or value added from processed coal
.
.
0.05
2.
Qualified thin seam 37" to 45"
.
.
0.02
3.
Qualified thin seam less than 37"
.
.
0.01
4.
Gross Value to be Taxed (Add Column 2 Lines 1, 2, and 3)
.
5.
Tax Due (Add Column 4 Lines 1, 2, and 3)
.
SCHEDULE B2 - SEVERANCE TAX COMPUTATION FULL YEAR
(COLUMN 1)
(COLUMN 2)
(COLUMN 3)
Not qualified
Qualified thin seam
Qualified thin seam
COAL
as thin seam
37" to 45"
less than 37"
Processor
(Complete Lines 1-3)
1.
Total Gross Value of Purchased and Processed Resources
.
.
.
2.
Amount Paid or Payable For Purchased Resources
.
.
.
3.
Gross Value to be Taxed
.
.
.
(Line 1 minus Line 2, If less than zero, Enter zero)
Producers
(Complete Lines 4 & 5)
4.
Gross Value of Severed and Processed Resources
.
.
.
5.
Gross Value of Severed Resources but not Processed
.
.
.
6.
Gross Value to be Taxed (Add Lines 3, 4 and 5)
.
.
.
7.
Rate
0.05
0.02
0.01
8.
Tax (Multiply Line 6 by Line 7)
.
.
.
9.
Gross Value to be Taxed (Add Line 6 Columns 1, 2 and 3)
.
10. Total Tax Due (Add Line 8 Columns 1, 2 and 3) and Report on Line 1 of Schedule A
.
KEY TO COUNTY FIPS CODES
001 Barbour
029 Hancock
057 Mineral
071 Pendleton
085 Ritchie
015 Clay
043 Lincoln
099 Wayne
003 Berkeley
017 Doddridge
031 Hardy
045 Logan
059 Mingo
073 Pleasants
087 Roane
101 Webster
005 Boone
019 Fayette
033 Harrison
047 McDowell
061 Monongalia
075 Pocahontas
089 Summers
103 Wetzel
007 Braxton
021 Gilmer
035 Jackson
049 Marion
063 Monroe
077 Preston
091 Taylor
105 Wirt
009 Brooke
023 Grant
037 Jefferson
051 Marshall
065 Morgan
079 Putnam
093 Tucker
107 Wood
011 Cabell
025 Greenbrier
039 Kanawha
053 Mason
067 Nicholas
081 Raleigh
095 Tyler
109 Wyoming
013 Calhoun
027 Hampshire
041 Lewis
055 Mercer
069 Ohio
083 Randolph
097 Upshur
MAIL TO: WEST VIRGINIA STATE TAX DEPARTMENT
Tax Account Administration Div
P.O. Box 425, Charleston, WV 25322-0425
FOR ASSISTANCE CALL (304) 558-3333 TOLL FREE (800) 982-8297
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For more information visit our web site at:
File online at https://mytaxes.wvtax.gov
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