COALEX REPORT 59

	Coalex Report 59

This is the Office of Surface Mining's library of COALEX Research Reports. COALEX is a database of mining and reclamation information, including the Surface Mining Law and regulations, maintained in LEXIS-NEXIS -- a commercial, on-line research service. These reports have been compiled under a cooperative agreement between the Office of Surface Mining and the Interstate Mining Compact Commission, which represents most U.S. coal producing states. The following report includes an analysis of a specific issue requested by a state regulatory authority with responsibility for carrying out the Surface Mining Law. Copies of the research reports and attachments are available to the public, upon request. For additional information, or to obtain copies of the listed attachments, contact Ron Tarquinio by phone at (202) 208-2882 or by e-mail at rtarquin@osmre.gov.

                   

COALEX STATE INQUIRY REPORT - 59
October 17, 1985

Steve Stafford, Director
Division of Reclamation
Department Natural Resources
309 W. Washington Street
Room 201
Indianapolis, Indiana 46204

TOPIC: COAL SEVERANCE TAX

INQUIRY: Identify all states which impose a coal severance tax.

SEARCH RESULT: A COALEX search was conducted to identify those having a coal severance tax
program.  The COALEX file contains only those state regulations which pertain to mining
regulatory programs, other state laws may also impose a tax on the severance of coal.  These are
located in the Taxation and Revenue sections of their statutes and are not part of the COALEX
file.

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Note: The attached documentation regarding Montana and Kentucky was located outside the
COALEX file.


ATTACHMENTS
A    Alabama Code Sec. 40-13-1 et. seq. (1975).
B    Kentucky Revised Statutes Sec. 143 (1978).
C    Montana Code Ann. Sec. 15-35-101 et. seq. (1979).
D    Ohio Coal Mining and Reclamation Law, Sec. 5749.02 (1981).


Search conducted by: S. Michele Manning

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