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.
Administration and collection of this tax shall be by the state of Tennessee in the same manner as other taxes are collected by the state for and on behalf of local governments, and the department of revenue may promulgate all rules and regulations necessary and reasonable for the administration of this part. All administrative provisions […]
There is levied a severance tax on all coal products severed from the ground in Tennessee. The tax is levied upon the entire production in the state regardless of the place of sale or the fact that delivery may be made outside the state. The tax shall accrue at the time the coal products are […]
The measure of the tax on all coal products severed from the ground in this state shall be: On or after July 1, 2009, through June 30, 2011, fifty cents (50¢) per ton; On or after July 1, 2011, through June 30, 2013, seventy-five cents (75¢) per ton; and On or after July 1, 2013, […]
The measure of the tax on all coal products severed from the ground in this state shall be: On or after July 1, 2009, through June 30, 2011, fifty cents (50¢) per ton; On or after July 1, 2011, through June 30, 2013, seventy-five cents (75¢) per ton; and On or after July 1, 2013, […]
Every interested owner shall be liable for this tax to the extent of such owner’s interest in such products. The owner shall become liable at the time the coal products are severed from the earth and ready for sale, whether before processing or after processing, as the case may be.
The tax levied by this part shall be due and payable monthly on the first day of the month next succeeding the month in which the coal is severed from the soil. For the purpose of ascertaining the amount of tax payable, it is the duty of all operators to transmit to the commissioner, on […]
The tax levied by this part shall become delinquent on the sixteenth day of the month next succeeding the month in which such tax accrues.
Any person required by this part to make a return, pay a tax, keep records, or furnish information deemed necessary by the commissioner for the computation, assessment, or collection of the tax imposed by this part, who fails to make the return, pay the tax, keep the records, or furnish the information at the time […]
If the nonpayment of the tax is due to an intent to evade payment, the person liable for such payment may be restrained and enjoined from severing coal from a production unit from which coal has been severed and sold and upon which the tax is due. Restraint proceedings shall be instituted in the name […]
The tax shall be levied for the use and benefit of local governments only and all revenues collected from the tax, except deductions for administration and collection provided for in this part, shall be allocated to the county from which such coal products were severed. All revenues collected under this part in a county in […]
The tax shall be levied for the use and benefit of local governments only and all revenues collected from the tax, except deductions for administration and collection provided for in this part, shall be allocated to the county from which such coal products were severed. All revenues collected under this part in a county in […]
