Chapter 143 - COAL TAX
- Section 143.010 - Definitions for chapter
- Section 143.020 - Imposition of tax on severance or processing of coal
- Section 143.021 - Tax credit for thin seam coal
- Section 143.022 - Coal severance tax refund on exported coal
- Section 143.023 - Limitation of tax on coal severance for coal used in burning solid waste
- Section 143.024 - Tax incentive for purchase or severance of coal used in alternative fuel or gasification facility
- Section 143.025 - Determination of taxable gross value of severed coal
- Section 143.030 - Application for certificate of registration - Tax return - Revocation of certificate - Penalty for operation without certificate
- Section 143.035 - Collection and payment of tax by processor - Agreement with department
- Section 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
- Section 143.040 - Administration by Department of Revenue
- Section 143.050 - Bond for payment - Court action on unpaid bond
- Section 143.060 - Filing of return - Review of department - Assessment on understatement of value
- Section 143.070 - Civil penalties for violation of chapter
- Section 143.080 - Interest
- Section 143.085 - Corporate officers personally liable
- Section 143.090 - Revenue credited to road fund and Office of Energy Policy
- Section 143.100 - Political subdivisions prohibited from taxing any operations relating to coal production
- PENALTIES (ยง 143.990)