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Structure Kentucky Revised Statutes
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 exported coal.
143.023 Limitation of tax on coal severance for coal used in burning solid waste.
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.
143.040 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.
143.085 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.