Tennessee § 67-7-101 - “Coal products” — Defined.
Full text of Tennessee Tennessee Code Annotated § 67-7-101 — “Coal products” — Defined., with citation guidance and answers to common questions.
§ 67-7-101. “Coal products” — Defined.
As used in this part, unless the context otherwise requires, “coal products” means coal ore and any other substance that might be severed from the earth by the process of producing salable coal, by whatever method of severance used. Acts 1972, ch. 795, § 2; 1973, ch. 12, § 1; 1973, ch. 96, § 2; 1974, ch. 690, §§ 1, 2; 1980, ch. 912, § 1; 1981, ch. 519, §§ 1, 2; T.C.A., § 67-5902. Cross-References. Oil and gas severance tax, §§ 60-1-301 , 60-1-302 . Tennessee Coal Surface Mining Act, title 59, ch. 8, part 4. Textbooks. Tennessee Jurisprudence, 23 Tenn. Juris., Taxation, § 80. Law Reviews. An Analytical Approach to State Tax Discrimination Under the Commerce Clause (Philip M. Tatarowicz & Rebecca F. Mims-Velarde), 37 Vand. L. Rev. 879 (1986). Attorney General Opinions. Coal tax — Constitutionality of the coal severance tax and the mineral severance tax, OAG 92-75 (12/29/92).
Frequently Asked Questions About Tennessee § 67-7-101
What does Tennessee Code Annotated § 67-7-101 cover?
Section 67-7-101 ("“Coal products” — Defined.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 67-7-101?
A common citation format is "Tennessee Code Annotated § 67-7-101" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 67-7-101 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.