Terms Used In Tennessee Code 67-7-105

  • 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

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.