No city, county, taxing district or other unit of government, except the Commonwealth of Kentucky, shall levy any occupational, license, excise, severance or other tax, assessment or impost of any kind whatsoever upon the severance, processing, sale, use, transportation, or other handling of coal within the Commonwealth of Kentucky.
KRS 143.100
Political subdivisions prohibited from taxing any operations relating to coal production
Applied in 1 court decision — leading case Circle "C" Coal Co. v. Commonwealth ex rel. Allphin (1981)
Most recently applied in Circle "C" Coal Co. v. Commonwealth ex rel. Allphin (December 1981)
Effective: March 29, 1976 History: Created 1976 Ky
Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.