§ 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.
§ 67-7-102. Administration
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 […]