Coal County Reallocation Severance Tax

West Virginia law provides for the reallocation and dedication of a portion of the tax attributable to the severance of coal for the use and benefit of the county in which the coal was located at the time it was severed from the ground.

In order to provide a procedure for the distribution of the coal county reallocation severance tax, a fund was established in the State Treasury. The State Tax Commissioner deposits the proceeds received by his office into this revenue account. The monies in the coal county reallocation tax fund are distributed quarterly by the State Treasurer to the counties entitled to the money.

Should you have any questions concerning the distribution amount, you should contact the State Tax Department at 1-800-982-8297 or 304-558-3333.

The Treasury does not collect state taxes. Visit the The West Virginia State Tax Department for assistance.

West Virginia State Treasurer's Office
1900 Kanawha Boulevard
Capitol Complex Building #1, Room E-145
Charleston, West Virginia 25305
304-558-5000 Toll Free: 800-422-7498
Hours: 8:30am-4:30pm (ET)

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