Indian coal
Defined in 1 place of the United States Code.
The term “Indian coal” means coal which is produced from coal reserves which, on June 14, 2005—
(i) were owned by an Indian tribe, or
(ii) were held in trust by the United States for the benefit of an Indian tribe or its members.
Source
- 2005–present26 U.S.C. § 45Internal Revenue Code · Electricity produced from certain renewable resources, etc. · for purposes of this section