West Virginia Code 11-13EE-6 – Suspension of payment of rebate
(a) No rebate may be paid under this article when the taxpayer, or any member of the taxpayer’s combined or affiliated group, as the case may be, is delinquent in the payment of severance taxes imposed pursuant to § 11-13A-3 of this code, and any local, state or federal tax or fee, until such time as the delinquency is cured.
Terms Used In West Virginia Code 11-13EE-6
- Affiliated group: means one or more chains of corporations, limited liability entities, or partnerships, or any combination thereof, connected through the ownership of stock or ownership interests with a common parent which is a corporation, limited liability entity, or partnership, but only if the common parent owns directly, or indirectly, a controlling interest in each of the members of the group. See West Virginia Code 11-13EE-2
- Commissioner: means the State Tax Commissioner. See West Virginia Code 11-22-1
- Rebate: means the amount of rebate allowable under §. See West Virginia Code 11-13EE-2
- State: when applied to a part of the United States and not restricted by the context, includes the District of Columbia and the several territories, and the words "United States" also include the said district and territories. See West Virginia Code 2-2-10
- Taxpayer: means any person exercising the privilege of severing, extracting, reducing to possession and producing coal for sale, profit or commercial use coal, which privilege is taxable under §. See West Virginia Code 11-13EE-2
- This code: means the Code of West Virginia, 1931, as amended. See West Virginia Code 11-13EE-2
- This state: means the State of West Virginia. See West Virginia Code 11-13EE-2
(b) For purposes of this section, a taxpayer is not delinquent if the taxpayer is contesting an assessment in the Office of Tax Appeals or in any court of this state, or of the appropriate federal agency or court, or is complying with the terms of any payment plan agreement with the Tax Commissioner.
(c) In the case of a taxpayer that files a combined tax return as a member of a unitary group, no rebate under this article that is earned by one member of the combined group, but not fully used by or allowed to that member, may be claimed, in whole or in part, by another member of the group.