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Kentucky Revised Statutes
XI
Chapter 143
Ky. Rev. Stat. Ann. ch. 143
Coal Tax
Commonwealth of Kentucky
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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 -- Annual report. (Effective July 15, 2026)
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.
143.990
Penalty.