Kentucky Revised Statutes
Chapter 143 - Coal tax

143.010 Definitions for chapter. - Waiting for content...

143.020 Imposition of tax on severance or processing of coal. - Waiting for content...

143.021 Tax credit for thin seam coal. - Waiting for content...

143.022 Coal severance tax refund on exported coal. - Waiting for content...

143.023 Limitation of tax on coal severance for coal used in burning solid waste. - Waiting for content...

143.024 Tax incentive for purchase or severance of coal used in alternative fuel or gasification facility. - Waiting for content...

143.025 Determination of taxable gross value of severed coal. - Waiting for content...

143.030 Application for certificate of registration -- Tax return -- Revocation of certificate -- Penalty for operation without certificate. - Waiting for content...

143.035 Collection and payment of tax by processor -- Agreement with department. - Waiting for content...

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. - Waiting for content...

143.040 Administration by Department of Revenue. - Waiting for content...

143.050 Bond for payment -- Court action on unpaid bond. - Waiting for content...

143.060 Filing of return -- Review of department -- Assessment on understatement of value. - Waiting for content...

143.070 Civil penalties for violation of chapter. - Waiting for content...

143.080 Interest. - Waiting for content...

143.085 Corporate officers personally liable. - Waiting for content...

143.090 Revenue credited to road fund and Office of Energy Policy. - Waiting for content...

143.100 Political subdivisions prohibited from taxing any operations relating to coal production. - Waiting for content...

143.990 Penalty. - Waiting for content...