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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.

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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 RESULTS: 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

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

Research conducted by: S. Michele Manning

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