COALEX REPORT 247

	Coalex Report 247

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

B.   Colorado: Colorado Revised Statutes (1992). Sections:
     39-29-106 
     39-29-108
     39-29-110

C.   Kentucky:
     a. Kentucky Revised Statutes Annotated (Michie 1992). Sections:
     42.470    65.710 
     42.4582   143.020
     51        143.023
     61.878    143.100

     b. Baldwin's Kentucky Revised Statutes Annotated (1992). Sections:
     42.455    143.010   143A.010
     42.470    143.020   143A.020
     42.4582   143.023   143A.040
     42.4585   143.030   143A.060
     67.083    143.035   
     131.190   143.090
     135.050   143.100


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

E.   Ohio: Baldwin's Ohio Revised Code Anotated (1992). Sections:
     1514.11   5749.09
     5749.01   5749.10       
     5749.02   5749.11
     5749.03   5749.12
     5749.04   5749.13
     5749.06   5749.15
     5749.07   5749.99
     5749.08               

F.   Virginia: Code of Virginia (1992). Sections:
     45.1-21   
     45.1-179.7     
     45.1-361.38
     58.1-3286
     58.1-3712
     58.1-3713.2
     58.1-3713.3
     
G.   West Virginia: West Virginia Code Annotated (1992). Sections:
     11-12B-1  11-12B-10 11-13A-2
     11-12B-2  11-12B-11 11-13A-3
     11-12B-3  11-12B-12 11-13A-4
     11-12B-4  11-12B-13 11-13A-6
     11-12B-5  11-12B-14 11-13A-10a
     11-12B-6  11-12B-15 11-13A-23
     11-12B-7  11-12B-16 11-13C-14
     11-12B-8  11-12B-17 11-24-9a
     11-12B-9  11-12B-18 22-1-18

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


Research conducted by: Joyce Zweben Scall

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