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Kentucky Revised Statutes

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Statutes Last Updated July 23, 2012

Includes Enactments through the 2012 Extraordinary Session
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KRS Chapter 143.00

  • .010   Definitions for chapter.

  • .020   Imposition of tax on severance or processing of coal.

  • .021   Tax credit for thin seam coal.

  • .023   Limitation of tax on coal severance for coal used in burning solid waste.

  • .024   Tax incentive for purchase or severance of coal used in alternative fuel or gasification facility.

  • .025   Determination of taxable gross value of severed coal.

  • .030   Application for certificate of registration -- Tax return -- Revocation of certificate -- Penalty for operation without certificate.

  • .035   Collection and payment of tax by processor -- Agreement with department.

  • .037   Certificates or forms for verification of deduction by processor -- Statement required for coal severed outside of state -- Deduction prohibited for nonregistrants or untraceable purchases.

  • .040   Administration by Department of Revenue.

  • .050   Bond for payment -- Court action on unpaid bond.

  • .060   Filing of return -- Review of department -- Assessment on understatement of value.

  • .070   Civil penalties for violation of chapter.

  • .080   Interest.

  • .085   Corporate officers personally liable.

  • .090   Revenue credited to road fund and Department for Energy Development and Independence.

  • .100   Political subdivisions prohibited from taxing any operations relating to coal production.

    • Penalties

  • .990   Penalty.

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