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Tennessee Code Title 67. Taxes and Licenses § 67-7-104

Current as of January 02, 2024 | Updated by Findlaw Staff

<Text of section effective May 26, 2021 for rulemaking purposes, and effective for all other purposes on the effective date of the U.S. Secretary of the Interior's approval of this state's exercise of primacy over the regulation of surface coal mining and reclamation operations within its territorial boundaries.>

(a) The measure of the tax on all coal products severed from the ground in this state shall be:

(1) On or after July 1, 2009, through June 30, 2011, fifty cents (50¢) per ton;

(2) On or after July 1, 2011, through June 30, 2013, seventy-five cents (75¢) per ton; and

(3) On or after July 1, 2013, one dollar ($1.00) per ton.

(b)(1) On or after the effective date of this subsection (b) [2021 Pub.Acts, c. 548], in addition to the tax payable under subdivision (a)(3), each operator shall remit an assessment in the following amount:

(A) For coal that is severed from the ground in underground mining operations, the assessment shall be four cents ($0.04) per ton; and

(B) For coal that is severed from the ground in surface coal mining and reclamation operations, the assessment shall be nine cents ($0.09) per ton.

(2) The assessment shall be due and payable in the same manner as the coal severance tax under § 67-7-106.

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Cite this article: FindLaw.com - Tennessee Code Title 67. Taxes and Licenses § 67-7-104 - last updated January 02, 2024 | https://codes.findlaw.com/tn/title-67-taxes-and-licenses/tn-code-sect-67-7-104/

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