Kentucky Revised Statutes
Includes enactments through the 2024 Regular Session
Chapter titles, centered headings, section catchlines, and explanatory notes are for informational purposes only and do not constitute any part of the law. For general laws governing construction of statutes, see KRS Chapter 446.
The KRS database was last updated on 11/20/2024
.010 Definitions for chapter.
.020 Imposition of tax on severance or processing of coal.
.021 Tax credit for thin seam coal.
.022 Coal severance tax refund on exported coal.
.023 Limitation of tax on coal severance for coal used in burning solid waste.
.024 Tax incentive for purchase or severance of coal used in alternative fuel or gasification facility.
.025 Determination of taxable gross value of severed coal.
.030 Application for certificate of registration -- Tax return -- Revocation of certificate -- Penalty for operation without certificate.
.035 Collection and payment of tax by processor -- Agreement with department.
.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.
.040 Administration by Department of Revenue.
.050 Bond for payment -- Court action on unpaid bond.
.060 Filing of return -- Review of department -- Assessment on understatement of value.
.070 Civil penalties for violation of chapter.
.080 Interest.
.085 Corporate officers personally liable.
.090 Revenue credited to road fund and Office of Energy Policy.
.100 Political subdivisions prohibited from taxing any operations relating to coal production.
.990 Penalty.