Form WV/SEV-400c "Coal Severance Tax Estimate" - West Virginia

What Is Form WV/SEV-400c?

This is a legal form that was released by the West Virginia State Tax Department - a government authority operating within West Virginia. As of today, no separate filing guidelines for the form are provided by the issuing department.

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Download a printable version of Form WV/SEV-400c by clicking the link below or browse more documents and templates provided by the West Virginia State Tax Department.

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Download Form WV/SEV-400c "Coal Severance Tax Estimate" - West Virginia

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STATE OF WEST VIRGINIA
State Tax Department, Tax Account Administration Div
P.O. Box 425
Charleston, WV 25322-0425
_____________________________________________________________
BLD ENTERPRISES LLC
Letter Id:
L0346603520
Name
RR 3 BOX 110
Issued:
07/01/2017
Account #: ________________
_____________________________________________________________
ELKINS WV 26241-9512
Account #:
2267-8611
Address
Period:
07/31/2017
_____________________________________________________________
City
State
Zip
WV/SEV-400C
WEST VIRGINIA COAL SEVERANCE TAX ESTIMATE
rtL332 v.2
Period Ending:
Due Date:
Check if:
CONSOLIDATED
SEPARATE
SCHEDULE E - REPORT OF COAL PRODUCTION -
Tons from all seams must be reported in the county where severed from the ground
Name of County of Production
County
Short Tons Produced this Period
(If you only process purchased
KEY TO COUNTY FIPS CODES
FIPS Code
(Round to Nearest Whole Ton)
coal, enter N/A)
001 Barbour
029 Hancock
057 Mineral
085 Ritchie
.00
003 Berkeley
031 Hardy
059 Mingo
087 Roane
005 Boone
033 Harrison
061 Monongalia
089 Summers
.00
007 Braxton
035 Jackson
063 Monroe
091 Taylor
.00
009 Brooke
037 Jefferson
065 Morgan
093 Tucker
011 Cabell
039 Kanawha
067 Nicholas
095 Tyler
.00
013 Calhoun
041 Lewis
069 Ohio
097 Upshur
.00
015 Clay
043Lincoln
071 Pendleton
099 Wayne
017 Doddridge
045 Logan
073 Pleasants
101 Webster
.00
019 Fayette
047 McDowell
075 Pocahontas
103 Wetzel
021 Gilmer
049 Marion
077 Preston
105 Wirt
.00
023 Grant
051 Marshall
079 Putnam
107 Wood
.00
025 Greenbrier
053 Mason
081 Raleigh
109 Wyoming
027 Hampshire
055 Mercer
083 Randolph
.00
TAX COMPUTATION
(Column 1)
(Column 2)
(Col 3)
(Column 4)
COAL
Taxable Amount
Rate
Tax Due
(Column 2 X Column 3)
Gross value of severed and processed coal (Non Thin Seam)
0.05
.
.
1.
Value added from produced coal
0.05
.
.
2.
Qualified thin seam 37" to 45"
0.02
.
.
3.
0.01
.
4.
Qualified thin seam less than 37"
.
5.
Tax Due
.
G
0
6.
Credits (Investment Credits and $41.67 per month Annual Exemption)
.
1
2
7.
Net Severance Tax (Line 5 minus Line 6)
.
0
8.
Total Tons Sold (do not include tons from qualified thin seams on or after 4/1/2000 (§11-13A-3))
.
00
1
7
9.
Tax @ $0.75 (Multiply Line 8 by .75)
.
0
1
.
10.
Net State Severance Tax (Multiply Line 7 by .93)
W
.
11.
Net Minimum Tax (Line 9 Minus Line 10) If Line 10 is greater than Line 9, enter 0
.
12.
Total Tax Due (Add Lines 7 and 11)
STATE OF WEST VIRGINIA
State Tax Department, Tax Account Administration Div
P.O. Box 425
Charleston, WV 25322-0425
_____________________________________________________________
BLD ENTERPRISES LLC
Letter Id:
L0346603520
Name
RR 3 BOX 110
Issued:
07/01/2017
Account #: ________________
_____________________________________________________________
ELKINS WV 26241-9512
Account #:
2267-8611
Address
Period:
07/31/2017
_____________________________________________________________
City
State
Zip
WV/SEV-400C
WEST VIRGINIA COAL SEVERANCE TAX ESTIMATE
rtL332 v.2
Period Ending:
Due Date:
Check if:
CONSOLIDATED
SEPARATE
SCHEDULE E - REPORT OF COAL PRODUCTION -
Tons from all seams must be reported in the county where severed from the ground
Name of County of Production
County
Short Tons Produced this Period
(If you only process purchased
KEY TO COUNTY FIPS CODES
FIPS Code
(Round to Nearest Whole Ton)
coal, enter N/A)
001 Barbour
029 Hancock
057 Mineral
085 Ritchie
.00
003 Berkeley
031 Hardy
059 Mingo
087 Roane
005 Boone
033 Harrison
061 Monongalia
089 Summers
.00
007 Braxton
035 Jackson
063 Monroe
091 Taylor
.00
009 Brooke
037 Jefferson
065 Morgan
093 Tucker
011 Cabell
039 Kanawha
067 Nicholas
095 Tyler
.00
013 Calhoun
041 Lewis
069 Ohio
097 Upshur
.00
015 Clay
043Lincoln
071 Pendleton
099 Wayne
017 Doddridge
045 Logan
073 Pleasants
101 Webster
.00
019 Fayette
047 McDowell
075 Pocahontas
103 Wetzel
021 Gilmer
049 Marion
077 Preston
105 Wirt
.00
023 Grant
051 Marshall
079 Putnam
107 Wood
.00
025 Greenbrier
053 Mason
081 Raleigh
109 Wyoming
027 Hampshire
055 Mercer
083 Randolph
.00
TAX COMPUTATION
(Column 1)
(Column 2)
(Col 3)
(Column 4)
COAL
Taxable Amount
Rate
Tax Due
(Column 2 X Column 3)
Gross value of severed and processed coal (Non Thin Seam)
0.05
.
.
1.
Value added from produced coal
0.05
.
.
2.
Qualified thin seam 37" to 45"
0.02
.
.
3.
0.01
.
4.
Qualified thin seam less than 37"
.
5.
Tax Due
.
G
0
6.
Credits (Investment Credits and $41.67 per month Annual Exemption)
.
1
2
7.
Net Severance Tax (Line 5 minus Line 6)
.
0
8.
Total Tons Sold (do not include tons from qualified thin seams on or after 4/1/2000 (§11-13A-3))
.
00
1
7
9.
Tax @ $0.75 (Multiply Line 8 by .75)
.
0
1
.
10.
Net State Severance Tax (Multiply Line 7 by .93)
W
.
11.
Net Minimum Tax (Line 9 Minus Line 10) If Line 10 is greater than Line 9, enter 0
.
12.
Total Tax Due (Add Lines 7 and 11)
WEST VIRGINIA COAL SEVERANCE TAX ESTIMATE
WV/SEV-400C
rtL332V.2
Account #: _______________
_
The production of waste coal must be reported quarterly on the waste coal severance tax quaraterly estimate return (WV/SEV-400W) If you
have income from the production of other natural resources or timber, you must also file the severance tax estimate (WV/SEV-400) or the
timber severance tax estimate (WV/SEV-400T). If you file more than one type of severance tax return, you may claim ONLY one $41.67 per
month annual exemption.
Sign Your Return
Under penalties of perjury, I declare that I have examined this return (including accompanying schedules and statements) and to the
best of my knowledge and belief it is true and complete.
(Signature of Taxpayer)
(Name of Taxpayer - Type or Print)
(Title)
(Date)
(Person to Contact Concerning this Return)
(Telephone Number)
(E-mail Address)
(Signature of preparer other than taxpayer)
(Address)
(Date)
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: www.tax.wv.gov
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