Kentucky Code — 37685
Browse 19 sections in division 37685 of the Kentucky code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 143.010. Definitions for chapter.
- § 143.020. Imposition of tax on severance or processing of coal.
- § 143.021. Tax credit for thin seam coal.
- § 143.022. Coal severance tax refund on exported coal -- Annual report.
- § 143.023. Limitation of tax on coal severance for coal used in burning solid waste.
- § 143.024. Tax incentive for purchase or severance of coal used in alternative fuel or gasification facility.
- § 143.025. Determination of taxable gross value of severed coal.
- § 143.030. Application for certificate of registration -- Tax return -- Revocation of certificate -- Penalty for operation without certificate.
- § 143.035. Collection and payment of tax by processor -- Agreement with department.
- § 143.037. Certificates or forms for verification of deduction by processor -- Statement required for coal severed outside of state -- Deduction prohibited for nonregistrants or untraceable purchases.
- § 143.040. Administration by Department of Revenue.
- § 143.050. Bond for payment -- Court action on unpaid bond.
- § 143.060. Filing of return -- Review of department -- Assessment on understatement of value.
- § 143.070. Civil penalties for violation of chapter.
- § 143.080. Interest.
- § 143.085. Corporate officers personally liable.
- § 143.090. Revenue credited to road fund and Office of Energy Policy.
- § 143.100. Political subdivisions prohibited from taxing any operations relating to coal production.
- § 143.990. Penalty.