Kentucky Chapter 143 — Coal Tax
19 sections hosted, reproduced from the official public-domain source.
- KRS 143.010— Definitions for chapter
- KRS 143.020— Imposition of tax on severance or processing of coal
- KRS 143.021— Tax credit for thin seam coal
- KRS 143.022— Coal severance tax refund on exported coal
- KRS 143.023— Limitation of tax on coal severance for coal used in burning solid waste
- KRS 143.024— Tax incentive for purchase or severance of coal used in alternative fuel or gasification facility
- KRS 143.025— Determination of taxable gross value of severed coal
- KRS 143.030— Application for certificate of registration -- Tax return -- Revocation of certificate -- Penalty for operation without certificate
- KRS 143.035— Collection and payment of tax by processor -- Agreement with department
- KRS 143.037— Certificates or forms for verification of deduction by processor -- Statement required for coal severed outside of state -- Deduction prohibited for nonregistrants or untraceable purchases
- KRS 143.040— Administration by Department of Revenue
- KRS 143.050— Bond for payment -- Court action on unpaid bond
- KRS 143.060— Filing of return -- Review of department -- Assessment on understatement of value
- KRS 143.070— Civil penalties for violation of chapter
- KRS 143.080— Interest
- KRS 143.085— Corporate officers personally liable
- KRS 143.090— Revenue credited to road fund and Office of Energy Policy
- KRS 143.100— Political subdivisions prohibited from taxing any operations relating to coal production
- KRS 143.990— Penalty