{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-3743.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-3743.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-3743.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-3743.html"}],"law_id":372000,"edition_id":2,"section_id":372000,"structure_id":52942,"section_number":"58.1-3743","catch_line":"Severance license taxes to be paid to jurisdiction in which coal is severed","history":"2013, cc. 305, 618.","full_text":"All local coal severance license taxes levied pursuant to \u00a7 58.1-3741 shall be paid to the locality in which the coal is severed from the earth.\n\n","order_by":null,"text":{"0":{"id":1386968,"text":"All local coal severance license taxes levied pursuant to \u00a7 58.1-3741 shall be paid to the locality in which the coal is severed from the earth.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":52942,"edition_id":2,"name":"Local Coal Severance License Taxes","identifier":"37.1","label":"chapter","depth":3,"order_by":9,"parent_id":52890,"metadata":{"child_laws":6,"child_structures":0},"date_created":"2026-08-02 03:08:31","date_modified":"2026-08-02 12:36:14","permalink":{"id":1485359,"object_type":"structure","relational_id":52942,"identifier":"37.1","token":"58.1\/III\/37.1","url":"\/58.1\/III\/37.1\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52890,"edition_id":2,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":4,"parent_id":52815,"metadata":{"child_laws":618,"child_structures":70},"date_created":"2026-08-02 03:07:22","date_modified":"2026-08-02 12:36:07","permalink":{"id":1483461,"object_type":"structure","relational_id":52890,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":371997,"structure_id":52942,"section_number":"58.1-3740","catch_line":"Definitions","url":"\/58.1-3740\/","token":"58.1\/III\/37.1\/58.1-3740","metadata":false},{"id":371998,"structure_id":52942,"section_number":"58.1-3741","catch_line":"Counties and cities authorized to levy severance license tax on the sale of coal","url":"\/58.1-3741\/","token":"58.1\/III\/37.1\/58.1-3741","metadata":false},{"id":371999,"structure_id":52942,"section_number":"58.1-3742","catch_line":"Distribution of local coal road improvement severance tax","url":"\/58.1-3742\/","token":"58.1\/III\/37.1\/58.1-3742","metadata":false},{"id":372000,"structure_id":52942,"section_number":"58.1-3743","catch_line":"Severance license taxes to be paid to jurisdiction in which coal is severed","url":"\/58.1-3743\/","token":"58.1\/III\/37.1\/58.1-3743","metadata":false},{"id":372001,"structure_id":52942,"section_number":"58.1-3744","catch_line":"Uniform ordinance provisions","url":"\/58.1-3744\/","token":"58.1\/III\/37.1\/58.1-3744","metadata":false},{"id":372002,"structure_id":52942,"section_number":"58.1-3745","catch_line":" Lien on real estate and personal property of businesses severing coal","url":"\/58.1-3745\/","token":"58.1\/III\/37.1\/58.1-3745","metadata":false}],"previous_section":{"id":371999,"structure_id":52942,"section_number":"58.1-3742","catch_line":"Distribution of local coal road improvement severance tax","url":"\/58.1-3742\/","token":"58.1\/III\/37.1\/58.1-3742","metadata":false},"next_section":{"id":372001,"structure_id":52942,"section_number":"58.1-3744","catch_line":"Uniform ordinance provisions","url":"\/58.1-3744\/","token":"58.1\/III\/37.1\/58.1-3744","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3743\/","history_text":"

This law was first created in 2013. The record of its establishment is cataloged in chapters 305<\/a> and 618<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":[{"id":364151,"section_number":"45.2-1605","catch_line":" Exclusivity of regulation and enforcement","order_by":null,"url":"\/45.2-1605\/"}],"refers_to":[{"id":371998,"section_number":"58.1-3741","catch_line":"Counties and cities authorized to levy severance license tax on the sale of coal","order_by":null,"url":"\/58.1-3741\/"}],"permalink":{"id":1485373,"object_type":"law","relational_id":372000,"identifier":"58.1-3743","token":"58.1\/III\/37.1\/58.1-3743","url":"\/58.1-3743\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-3743\/","token":"58.1\/III\/37.1\/58.1-3743","dublin_core":{"Title":"Severance license taxes to be paid to jurisdiction in which coal is severed","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3743","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

All local coal severance license taxes levied pursuant to \u00a7 58.1-3741<\/a> shall be paid to the locality in which the coal is severed from the earth.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSEVERANCE LICENSE TAXES TO BE PAID TO JURISDICTION IN WHICH COAL IS SEVERED (\u00a7\n58.1-3743)\n\nAll local coal severance license taxes levied pursuant to \u00a7 58.1-3741 shall be\npaid to the locality in which the coal is severed from the earth.\n\nHISTORY: 2013, cc. 305, 618.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}