Form Wv/sev-400c - West Virginia Coal Severance Tax Estimate
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1
2STATE OF WEST VIRGINIA
State Tax Department, Tax Account Administration Div
P.O. Box 425
Charleston, WV 25322-0425
Name
Address
Account #:
City
State
Zip
WV/SEV-400C
WEST VIRGINIA COAL SEVERANCE TAX ESTIMATE
rtL038 v 13-Web
Taxpayers required to file electronically will no longer receive returns for the tax types subject to the mandatory
requirement by mail. Please visit for additional information.
Period Ending:
Due Date:
Check if:
CONSOLIDATED
SEPARATE
SCHEDULE E - REPORT OF COAL PRODUCTION -
Tons from all seams must be reported in the county where severed from the ground
Name of County of Production
County
Short Tons Produced this Period
(If you only process purchased
KEY TO COUNTY FIPS CODES
FIPS Code
(Round to Nearest Whole Ton)
coal, enter N/A)
001 Barbour
029 Hancock
057 Mineral
085 Ritchie
.00
003 Berkeley
031 Hardy
059 Mingo
087 Roane
005 Boone
033 Harrison
061 Monongalia
089 Summers
.00
007 Braxton
035 Jackson
063 Monroe
091 Taylor
009 Brooke
037 Jefferson
065 Morgan
093 Tucker
.00
011 Cabell
039 Kanawha
067 Nicholas
095 Tyler
013 Calhoun
041 Lewis
069 Ohio
097 Upshur
.00
015 Clay
043Lincoln
071 Pendleton
099 Wayne
.00
017 Doddridge
045 Logan
073 Pleasants
101 Webster
019 Fayette
047 McDowell
075 Pocahontas
103 Wetzel
.00
021 Gilmer
049 Marion
077 Preston
105 Wirt
023 Grant
051 Marshall
079 Putnam
107 Wood
.00
025 Greenbrier
053 Mason
081 Raleigh
109 Wyoming
027 Hampshire
055 Mercer
083 Randolph
.00
.00
TAX COMPUTATION
(Column 1)
(Column 2)
(Col 3)
(Column 4)
COAL
Taxable Amount
Rate
Tax Due
(Column 2 X Column 3)
Produced or value added from processed coal
1.
.
.
Qualified thin seam 37" to 45"
.
.
2.
Qualified thin seam less than 37"
.
.
3.
.
4.
Tax Due
G
5.
Credits (Investment Credits and $41.67 per month Annual Exemption)
.
0
1
.
6.
Net Severance Tax (Line 4 minus Line 5)
2
00
.
7.
Total Tons Sold (do not include tons from qualified thin seams on or after 4/1/2000 (§11-13A-3))
0
0
8.
Tax @ $0.75 (Multiply Line 7 by .75)
.
8
0
.
9.
Net State Severance Tax (Multiply Line 6 by .93)
1
W
.
10.
Net Minimum Tax (Line 8 Minus Line 9) If Line Line 9 is greater than Line 8, enter 0
.
11.
Total Tax Due (Add Lines 6 and 10)
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