A severance tax is imposed on the privilege of engaging within this state in severing, extracting, reducing to possession or producing coal, limestone, sandstone, timber, coalbed methane, waste coal, oil, gas and other natural resources for sale, profit, or commercial use.
How Do I...?
Guidance and Publications
Request for Waiver of Penalty
These forms to be filed for oil, gas, coalbed methane, and other natural resources.
Severance Tax Estimate
Annual Severance Tax Return
Import Spreadsheet. Important Note: Please do not add formulas or insert additional columns into this spreadsheet.
Coal Severance Tax Estimate
Annual Coal Severance Tax Return
SEV-401C Mine Permit Import Spreadsheet. Important Note: Please do not add formulas or insert additional columns into this spreadsheet.
Effective January 1, 2015 through December 31, 2015
Prior year forms...
Additional Tax on the Severance of Natural Resources
These forms are to be filed for coal, natural gas, coalbed methane and timber for all periods through June 30, 2016. Note: The additional tax on severance is terminated effective July 1, 2016. Final annual return is due August 1, 2016.
Additional Tax on the Severance of Natural Resources Estimate
Additional Tax on the Severance of Natural Resources Annual Return
Waste Coal Severance Tax:
These forms are to be filed by persons engaging within this state the business of severing timber beginning July 1, 2016.
Bond 2 Nonresident Timber Severance Tax Surety Bond
Timber Severance Tax Estimate
Annual Timber Severance Tax Return
Low-Seam Underground Schedule
Credit for Coal Loading Facilities
Credit for Manufacturing Investment (For periods after January 1, 2015)
Prior year forms...
Application for West Virginia Manufacturing Investment Tax Credit for Investments Placed Into Service On or After January 1, 2003.
Underpayment of Estimated Tax Penalty
Monthly Underpayment of Estimated Tax Penalty Worksheet
Instructions for Calculating the Monthly Underpayment of Estimated Tax Penalty
Quarterly Underpayment of Estimated Tax Penalty Worksheet
Instructions for Calculating the Quarterly Underpayment of Estimated Tax Penalty