39-14-105. Exemptions.
(a) Coal has no value and is exempt from taxation if it is consumed prior to sale for the purpose of treating or processing coal produced from the same mine.
(b) Repealed by Laws 2016, ch. 16, § 2.
(c) Repealed by Laws 2016, ch. 16, § 2.
(d) Repealed By Laws 2008, Ch. 44, § 2.