Chapter 143. Coal Tax
- KY ST T. XI, Ch. 143, Refs & Annos
- 143.010 Definitions for Chapter
- 143.020 Imposition of Tax on Severance or Processing of Coal
- 143.021 Tax Credit for Thin Seam Coal
- 143.022 Coal Severance Tax Refund on Imported Coal
- 143.023 Limitation of Tax on Coal Severance for Coal Used in Burning Solid Waste
- 143.024 Tax Incentive for Purchase or Severance of Coal Used in Alternative Fuel or Gasification Facility
- 143.025 Determination of Taxable Gross Value of Severed Coal
- 143.030 Application for Certificate of Registration; Tax Return; Revocation of Certificate; Penalty for Operation Without Certificate
- 143.035 Collection and Payment of Tax by Processor; Agreement with Department
- 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
- 143.040 Administration by Department of Revenue
- 143.050 Bond for Payment; Court Action on Unpaid Bond
- 143.060 Filing of Return; Review of Department; Assessment on Understatement of Value
- 143.070 Civil Penalties for Violation of Chapter
- 143.080 Interest
- 143.085 Corporate Officers Personally Liable
- 143.090 Revenue Credited to Road Fund and Office of Energy Policy
- 143.100 Political Subdivisions Prohibited from Taxing Any Operations Relating to Coal Production
- Penalties