Form Wvjcsr-1 - West Virginia Coal Mining Assessment And Special 2 Cent Per Ton Tax - 2005
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1WVJCSR-1
REV
7/05
WEST VIRGINIA COAL MINING ASSESSMENT AND SPECIAL 2 CENT PER TON TAX
TOTAL TONS
TAX DUE (DO NOT ROUND) DOLLARS
RouND r n N m R L n
IRATE
1
AND CENTS.
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WHOLETON
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Producers of coal must pay 14$ per ton on all clean coal
mined (the same as reported on Schedule E on the Coal
Severance Tax Return) and
2$
per ton on all clean coal sold.
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AND IF SOLD
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Processors of purchased coal are not subject to this tax but
'
must file the return with zeros. Round
all
tons to the nearest
whole number (no decimal points). Do not round off
dollar amounts. R e ~ o r t dollars and cents.
PERIOD ENDED
TONS CLEAN
COAL MINED
TONS CLEAN
COAL SOLD
SIGNATURE OF TAXPAYER OR PREPARER
DUE DATE
TOTALTAX DUE
(LINE
i
Plus Une 2)
.
DATE
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.14
.02
This form must be completed and returned even though no business may have been transacted. If your business was sold or discontinued, please
indicate the exact date and the new owner. If you process coal only or for some other reason are not subject to this tax, please write the reason you
are not subject to the tax on the face of this form and return to this office.
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INSTRUCTIONS FOR FILING WVICSR-1
All producers of coal must file a Coal Mining Assessment and Special 2 Cent Per Ton tax return to
report the total tons of clean coal mined and the total tons of clean coal sold and pay the appropriate
amount of tax due. Persons who purchase and process coal o m are not subject to the tax but must
file the return and report zero.
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2
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1. Enter the total tons of clean coal
mined.
Multiply the total tons by .14. ROUND TONS TO THE
NEAREST WHOLE TON. REPORT MONEY AMOUNTS IN DOLLARS AND CENTS. WV
CODE 22-3-11
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2. Enter the total tons of clean coal
sold.
ROUND TONS TO THE NEAREST WHOLE TON.
REPORT MONEY AMOUNTS IN DOLLARS AND CENTS. WV CODE22-3-32
3.
Total Amount Due-Add lines 1 and 2. REPORT MONEY AMOUNTS IN DOLLARS AND CENTS.
MAKE CHECK PAYABLE AND MAIL TO:
STATE TAX DEPARTMENT
FOR ASSISTANCE CALL: (304) 558-3333
INTERNAL AUDITING DIVISION
TOLL FREE 1-800-982-8297
P.O. BOX 425
CHARLESTON, WV 25322-0425
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