Severance license taxes to be paid to jurisdiction in which coal is severed

Va. Code Ann. § 58.1-3743
in effect
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All local coal severance license taxes levied pursuant to § 58.1-3741 shall be paid to the locality in which the coal is severed from the earth. 2013, cc. 305 , 618 .
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://law.lis.virginia.gov/vacode/58.1-3743/Fetched: 10/16/2026

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