STATE OF WEST VIRGINIA 
   State Tax Department, Tax Account Administration Div
   P.O. Box 425
   Charleston, WV 25322-0425

   Name

   Address                                                                                                   Account #:

   City                                                            State                 Zip

WV/SEV-400W                                                     WASTE COAL
rtL055 v7-Web                               WEST VIRGINIA SEVERANCE TAX ESTIMATE
Taxpayers required to file electronically will no longer receive returns for the tax types subject to the mandatory requirement
                                            by mail.  Please visit www.wvtax.gov for additional information.

Period Ending:                                        Due Date:                                See back of return for instructions and information.

                        SCHEDULE E - REPORT OF WASTE COAL PRODUCTION

Name of County of Production                County      Waste coal produced                                  KEY TO COUNTY FIPS CODES
                                            FIPS Code   Round to nearest whole ton             001 Barbour   023 Grant      045 Logan    067 Nicholas   089 Summers
                                                                                               003 Berkeley  025 Greenbrier 047 McDowell 069 Ohio       091 Taylor
                                                                          .                 00 005 Boone     027 Hampshire  049 Marion   071 Pendleton  093 Tucker
                                                                                               007 Braxton   029 Hancock    051 Marshall 073 Pleasants  095 Tyler
                                                                          .                 00 009 Brooke    031 Hardy      053 Mason    075 Pocahontas 097 Upshur
                                                                                               011 Cabell    033 Harrison   055 Mercer   077 Preston    099 Wayne
                                                                          .                 00 013 Calhoun   035 Jackson    057 Mineral  079 Putnam     101 Webster
                                                                                               015 Clay      037 Jefferson  059 Mingo    081 Raleigh    103 Wetzel
                                                                          .                 00 017 Doddridge 039 Kanawha    061 Monongalia 083 Randolph 105 Wirt
                                                                                               019 Fayette   041 Lewis      063 Monroe   085 Ritchie    107 Wood
                                                                          .                 00 021 Gilmer    043 Lincoln    065 Morgan   087 Roane      109 Wyoming

                                                      SCHEDULE A - TAX COMPUTATIONS
1. Total Gross Value of Recovered and Processed Waste Coal                                                                                              .
2. Rate                                                                                                                                                 0.025
3. Tax Due Before Credits (Multiply Line 1 by Line 2)                                                                                                   .
4. Investment Credits                                                                                                                                   .
5. $41.67 Per Month Annual Exemption *                                                                                                                  .
6. Total Tax Due (Line 3 minus Lines 4 & 5)                                                                                                             .
   * Only one annual exemption may be claimed for each business entity

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)

(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.wvtax.gov
                                                                                                                     G     0     5     2     0     0     8     0     1     W
                        File online at https://mytaxes.wvtax.gov

WV/SEV-400W               WASTE COAL
rtL055 v7-Web             WEST VIRGINIA SEVERANCE TAX ESTIMATE

                     INSTRUCTIONS AND GENERAL INFORMATION § 11-13A-3e

All persons extracting and processing material from refuse, gob piles or other sources of waste coal and producing coal
are required to file a quarterly waste coal severance tax return, form WV/SEV-400W, to report the total tons of waste
coal produced, the county in which the waste coal is recovered, and the total gross income received from the sale of the
waste coal. The severance tax rate is two and one-half percent (2.5%) of the total gross value of the recovered and
processed waste coal.

The waste coal tax applies to all persons that both (1) Extract material from coal refuse, gob piles or other sources of
waste coal located in this State, and (2) subsequently process, wash and prepare this extracted and recovered material
to produce coal for sale, profit or commercial use. The tax is in addition to all other taxes imposed by law. Waste coal
production remains subject to both the three-cent per ton reclamation tax and the additional two-cent per ton special
tax for the funding of the Department of Environmental Protection. The new waste coal tax does not apply to any
electrical power co-generation plant burning material from its wholly owned refuse or gob pile.

For waste coal produced or processed prior to tax years beginning on or after April 13, 2001, the applicable tax is the
greater of five percent (5%) of gross receipts or seventy-five cents ($ .75) per ton. Such tax should be included on your
monthly and annual coal severance tax returns. For waste coal produced or processed for tax years beginning on or
after April 13, 2001, the applicable tax is two and one-half percent (2.5%) of gross receipts. The tax is paid quarterly
with an annual return filed at the end of the tax year. Example: Calendar year Taxpayers will continue to pay at the
present rate until December 31, 2001. Beginning with January 1, 2002, those calendar year Taxpayers will report waste
coal production at the 2.5% rate on quarterly estimate returns and the annual return. The two and one-half percent
(2.5%) tax is in lieu of the five percent (5%) severance tax imposed on coal production and in lieu of the seventy-five
cents ($ .75) per ton minimum severance tax imposed on coal production.

A Taxpayer must be both the extractor and the processor of the coal waste, and the coal waste must be processed into
material that is predominantly coal in order for the activity to qualify for the waste coal severance tax 2.5% rate. Coal
waste that is extracted but not processed, or that is processed into coal by an entity other than the extractor, remains
taxable at the 5% of gross receipts or 75 cents per ton tax rate.

If you file both the waste coal severance tax return, WV/SEV-401W and the coal severance tax return WV/SEV-401C,
you may claim only one $500.00 annual exemption. You may claim the total exemption on one return, or pro-rate the
exemption on both returns.

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