Web(1) the person owned or had a legal right to the overriding royalty interest; (2) the defendant had control over the oil and gas lease burdened by the overriding royalty interest; (3) the defendant caused a washout of the person's overriding royalty interest; and (4) the defendant acted in bad faith by knowingly or Web(1) Every lessee of West Virginia real estate who makes a natural resources royalty payment in the course of a trade or business to a lessor who does not reside in the State of West Virginia shall withhold West Virginia personal income tax on natural resources royalty payments to that lessor.
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