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§ 67-7-104. Measure of tax. [Contingent amendment. See first version of section and Compiler's Notes.]

TN Code § 67-7-104 (2019) (N/A)
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(a) 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;

(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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§ 67-7-104. Measure of tax. [Current version. See second version of section and Compiler's Notes.]
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§ 67-7-105. Liability for tax.