[Second version with contingent amendment adding subsection (b). See first version of section and Compiler’s Notes.]

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

Terms Used In Tennessee Code 67-7-104 v2

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

(1) On or after the effective date of this subsection (b) [See Compiler’s Notes], in addition to the tax payable under subdivision (a)(3), each operator shall remit an assessment in the following amount:

(A) For coal that is severed from the ground in underground mining operations, the assessment shall be four cents ($0.04) per ton; and
(B) For coal that is severed from the ground in surface coal mining and reclamation operations, the assessment shall be nine cents ($0.09) per ton.
(2) The assessment shall be due and payable in the same manner as the coal severance tax under § 67-7-106.
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