Tennessee Code 67-7-104 – Measure of tax

[Current version. See second version of section with contingent amendment and Compiler’s Notes.]

The measure of the tax on all coal products severed from the ground in this state shall be:

(1) On or after July 1, 2009, through June 30, 2011, fifty cents (50¢) per ton;

Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
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. See Tennessee Code 67-7-101
State: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Tennessee Code 1-3-105

(2) On or after July 1, 2011, through June 30, 2013, seventy-five cents (75¢) per ton; and

(3) On or after July 1, 2013, one dollar ($1.00) per ton.

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