STATE 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-401T
ANNUAL TIMBER SEVERANCE TAX RETURN
rtL100 v 6-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:
Extension Date:
M
M
D
D
Y
Y
Y
Y
Check if:
CONSOLIDATED
SEPARATE
FINAL
AMENDED
TAX COMPUTATIONS
(COLUMN 1)
(COLUMN 2)
(COLUMN 3)
(COLUMN 4)
(COL 5)
(COLUMN 6)
TYPE OF ACTIVITY
GROSS PROCEEDS
TAX
TAXABLE AMOUNT
RATE
GROSS TAX
OF SALE
MULTIPLIER
(COL 2 X COL 3)
(COL 4 X COL 5)
TIMBER SOLD AT THE POINT
1.00
0.0122
1.
.
.
.
IT IS CUT AND DELIMBED
TIMBER CUT AND TAKEN TO
0.75
0.0122
2.
.
.
.
COLLECTION POINT IN WOODS
TIMBER CUT AND DELIVERED
0.50
0.0122
3.
.
.
.
TO SAWMILL FOR SALE
TIMBER CUT AND PROCESSED
0.25
0.0122
4.
.
.
.
INTO OTHER PRODUCTS
5.
Gross Tax (Add Column 6, Lines 1 through 4)
.
6.
Total Credits (Schedule TC - Line 7 on Page 2 - Attach Appropriate Schedule)
.
7.
Adjusted Tax (Line 5 minus Line 6) If line 6 is greater than Line 5, enter 0
.
Total Payments made for the Period Covered by this Return and any Credit from Prior Years Overpayment
8.
.
(Must attach credit letter)
9.
Balance of Tax Due (Line 7 minus Line 8. If Line 8 is greater than Line 7, enter 0 and skip to line 14)
.
10.
NON-WAIVABLE INTEREST
.
11.
ADDITIONS TO TAX
.
12.
PENALTY FOR UNDERPAYMENT OF ESTIMATED TAX
.
13.
TOTAL TAX AND LATE FILING CHARGES DUE (Add Lines 9 through 12)
.
14.
Overpayment Amount (Line 8 minus Line 7) If Line 7 is greater than Line 8, enter 0
.
15.
Amount of Line 14 to be Credited to Next Year's Tax
.
16.
Amount of Line 14 to be Refunded (Line 14 minus Line 15)
.
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
For more information visit our web site at:
G
1
0
2
0
0
8
0
1
W
File online at https://mytaxes.wvtax.gov