Part 7 - COAL GROSS PROCEEDS
- Section 15-23-701 - Reporting gross yield from coal
- Section 15-23-702 - Entry of gross proceeds in property tax record
- Section 15-23-703 - Taxation of gross proceeds - taxable value for nontax purposes
- Section 15-23-704 - Lien of tax - enforcement of payment
- Section 15-23-705 - [Repealed]
- Section 15-23-706 - [Repealed]
- Section 15-23-707 - [Repealed]
- Section 15-23-708 - Suspension of collection of coal gross proceeds taxes, interest, and penalties - local government discretion - payment plan
- Section 15-23-709 - Application of suspension and installment arrangement
- Section 15-23-710 through 15-23-714 - Reserved
- Section 15-23-715 - New or expanding mines - tax abatement - definition
- Section 15-23-716 - Terminated