Kentucky Statutes 143.100 – Political subdivisions prohibited from taxing any operations relating to coal production
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No city, county, taxing district or other unit of government, except the Commonwealth of Kentucky, shall levy any occupational, license, excise, severance or other tax, assessment or impost of any kind whatsoever upon the severance, processing, sale, use, transportation, or other handling of coal within the Commonwealth of Kentucky.
Effective: March 29, 1976
History: Created 1976 Ky. Acts ch. 84, sec. 4, effective March 29, 1976.
Effective: March 29, 1976
Terms Used In Kentucky Statutes 143.100
- City: includes town. See Kentucky Statutes 446.010
- Coal: means and includes any material composed predominantly of hydrocarbons in a solid state. See Kentucky Statutes 143.010
- Processing: includes cleaning, breaking, sizing, dust allaying, treating to prevent freezing, or loading or unloading for any purpose. See Kentucky Statutes 143.010
- severance: means the physical removal of coal from the earth. See Kentucky Statutes 143.010
History: Created 1976 Ky. Acts ch. 84, sec. 4, effective March 29, 1976.