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Home » US Law » 2022 West Virginia Code » Chapter 11. Taxation » Article 13A. Severance and Business Privilege Tax Act » §11-13A-3e. Imposition of Tax on Privilege of Extracting and Recovering Material From Refuse, Gob Piles or Other Sources of Waste Coal to Produce Coal

(a) The Legislature hereby finds and declares the following:

(1) That some mining operations in this state process coal to create a saleable clean coal product;