Coal Severance Tax

While not every county in West Virginia produces coal, all counties receive a severance tax paid by the coal industry. This additional tax on coal is collected by the State Tax Commissioner and transferred into a special fund within the State Treasurer's Office. Seventy-five (75%) of the net proceeds is distributed to coal-producing counties. The remaining twenty-five (25%) of the net proceeds are distributed to all counties and municipalities of the state, based on population.

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.

Coal Severance Tax Archive

West Virginia Code Site:

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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