Tenn. Code § 67-7-104

Current through Acts 2023-2024, ch. 1069

Section 67-7-104 - [Current version. See second version of section with contingent amendment and Compiler's Notes.] Measure of tax

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.

T.C.A. § 67-7-104

Amended by 2023 Tenn. Acts, ch. 401,s 1, eff. 5/11/2023.

Amended by 2021 Tenn. Acts, ch. 548, s 1, eff. 5/26/2021.

Acts 1972, ch. 795, § 2; 1973, ch. 12, § 1; 1973, ch. 96, § 2; 1974, ch. 690, §§ 1, 2; 1980, ch. 912, § 1; 1981, ch. 519, §§ 1, 2; T.C.A., § 67-5902; Acts 1984, ch. 837, § 9; 2009 , ch. 138, § 1.