CHAPTER 143 COAL TAX
- 143.010 Definitions for chapter.
- 143.020 Imposition of tax on severance or processing of coal.
- 143.021 Tax credit for thin seam coal.
- 143.023 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 Department for Energy Development and Independence.
- 143.100 Political subdivisions prohibited from taxing any operations relating to coal production.
- 143.990 Penalty.