Virginia § 45.2-1046 Assessment of reclamation tax revenues for Fund

Virginia Statutes

§ 45.2-1046 — Assessment of reclamation tax revenues for Fund

Virginia § 45.2-1046

JurisdictionVirginia

Title 45.2Mines, Minerals, and Energy

Subtitle IICoal Mining

Ch. 10Virginia Coal Surface Mining Control and Reclamation Act of 1979

Art. 5Coal Surface Mining Reclamation Fund

Part CSurface Coal Mines

This text of Virginia § 45.2-1046 (Assessment of reclamation tax revenues for Fund) is published on Counsel Stack Legal Research, covering Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Va. Code Ann. § 45.2-1046 (2026).

Text

A.There is hereby levied a reclamation tax upon the production of coal by each operator participating in the Fund under a permit issued under this chapter as set forth in this article.

B.Thirty days after the end of each calendar quarter during which the total balance of the Fund, including interest thereon, is less than $20 million, each operator shall pay into the Fund an amount equal to:

1.Four cents per clean ton of coal produced by a surface mining operation permitted under this chapter;

2.Three cents per clean ton of coal produced by a deep mining operation permitted under this chapter; and

3.One and one-half cents per clean ton of coal processed or loaded by a preparation or loading facility permitted under this chapter.

C.At the end of each calendar quarter during which

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A. There is hereby levied a reclamation tax upon the production of coal by each operator participating in the Fund under a permit issued under this chapter as set forth in this article.

B. Thirty days after the end of each calendar quarter during which the total balance of the Fund, including interest thereon, is less than $20 million, each operator shall pay into the Fund an amount equal to:

1. Four cents per clean ton of coal produced by a surface mining operation permitted under this chapter;

2. Three cents per clean ton of coal produced by a deep mining operation permitted under this chapter; and

3. One and one-half cents per clean ton of coal processed or loaded by a preparation or loading facility permitted under this chapter.

C. At the end of each calendar quarter during which the total balance in the Fund, including interest thereon, exceeds $20 million, payments under this section shall cease until again required pursuant to subsection B.

D. In no event shall any operator pay reclamation tax under this section on total coal production in excess of five million tons per calendar year, regardless of the number of permits held by that operator. In no event shall any operator holding more than one type of permit pay tax at a rate in excess of five and one-half cents per ton on coal originally surface-mined by that operator or in excess of four and one-half cents per ton on coal originally deep-mined by that operator. Any operator holding one permit upon which coal is mined and processed or loaded shall pay only the tax applicable under this section to the surface mining operation or deep mining operation.