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OFFICE OF SURFACE MINING RECLAMATION AND ENFORCEMENT

Library of COALEX Research Reports

COALEX Research Reports are the products of research and analysis conducted on specific issues relating to the regulation of Surface Mining Control and Reclamation Act of 1977. The research is conducted in response to requests for information from State Regulatory Authorities, under a cooperative agreement between the Office of Surface Mining (OSM) and the Interstate Mining Compact Commission (IMCC).

COALEX refers to the Library of Surface Mining Materials maintained by OSM in LEXIS-NEXIS and is a major source for the research.

Each Report includes a list of resources which were sent as attachments to the individual who requested the research. To obtain a copy of the attachments or to obtain any additional information, contact Joyce Zweben Scall by phone at 202-686-9138 or by email at JZScall@aol.com.

COALEX STATE COMPARISON REPORT - 247

March 1993

Shari Zook
Ohio Department of Natural Resources
Division of Reclamation
1855 Fountain Square Court, Building H
Columbus, Ohio 43224

TOPIC: COAL SEVERANCE TAX (Includes Report No. 59)

INQUIRY: Please locate states with coal severance taxes.

SEARCH RESULTS: Using LEXIS, the following states' codes were researched for sections pertaining severance taxes on mining, in general, or specifically, coal: Alabama, Colorado, Illinois, Indiana, Kentucky (Codes and Statutes), Maryland, Missouri, Ohio, Pennsylvania, Texas, Virginia and West Virginia. Sections on severance taxeds were retrieved for these states: Alabama, Colorado, Kentucky, Maryland, Ohio, Virginia and West Virginia. Copies of all relevant sections are attached.

ATTACHMENTS

  1. Alabama: Code of Alabama (1992). Sections:
    1. 40-13-1
    2. 40-13-2
    3. 40-13-3
    4. 40-13-4
    5. 40-13-5
    6. 40-13-6
    7. 40-13-7
    8. 40-13-8
    9. 40-13-9
    10. 40-13-10

  2. Colorado: Colorado Revised Statutes (1992). Sections:
    1. 39-29-106
    2. 39-29-108
    3. 39-29-110

  3. Kentucky:
    1. Kentucky Revised Statutes Annotated (Michie 1992). Sections:
      1. 42.470
      2. 42.4582
      3. 51
      4. 61.878
      5. 65.710
      6. 143.020
      7. 143.023
      8. 143.100

    2. Baldwin's Kentucky Revised Statutes Annotated (1992). Sections:
      1. 42.455
      2. 42.470
      3. 42.4582
      4. 42.4585
      5. 67.083
      6. 131.190
      7. 135.050
      8. 143.010
      9. 143.020
      10. 143.023
      11. 143.030
      12. 143.035
      13. 143.090
      14. 143.100
      15. 143A.010
      16. 143A.020
      17. 143A.040
      18. 143A.060

  4. Maryland: Annotated Code of Maryland (1992). Section 7-504

  5. Ohio: Baldwin's Ohio Revised Code Annotated (1992). Sections:
    1. 1514.11
    2. 5749.01
    3. 5749.02
    4. 5749.03
    5. 5749.04
    6. 5749.06
    7. 5749.07
    8. 5749.08
    9. 5749.09
    10. 5749.10
    11. 5749.11
    12. 5749.12
    13. 5749.13
    14. 5749.15
    15. 5749.99

  6. Virginia: Code of Virginia (1992). Sections:
    1. 45.1-21
    2. 45.1-179.7
    3. 45.1-361.38
    4. 58.1-3286
    5. 58.1-3712
    6. 58.1-3713.2
    7. 58.1-3713.3

  7. West Virginia: West Virginia Code Annotated (1992). Sections:
    1. 11-12B-1
    2. 11-12B-2
    3. 11-12B-3
    4. 11-12B-4
    5. 11-12B-5
    6. 11-12B-6
    7. 11-12B-7
    8. 11-12B-8
    9. 11-12B-9
    10. 11-12B-10
    11. 11-12B-11
    12. 11-12B-12
    13. 11-12B-13
    14. 11-12B-14
    15. 11-12B-15
    16. 11-12B-16
    17. 11-12B-17
    18. 11-12B-18
    19. 11-13A-2
    20. 11-13A-3
    21. 11-13A-4
    22. 11-13A-6
    23. 11-13A-10a
    24. 11-13A-23
    25. 11-13C-14
    26. 11-24-9a
    27. 22-1-18

  8. COALEX STATE INQUIRY REPORT - 59, "Coal severance tax" (1985).

Research conducted by: Joyce Zweben Scall

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