Coal Severance Taxes are administered according to the 1971 Coal Severance Tax Title 40, Chapter 13, Article 1, Sections 1-10 and 1977 Coal and Lignite Severance Tax Title 40, Chapter 13, Article 2, Sections 30-36. Return and payment are due the 20th of each month for the previous month.
- $0.20 per ton on total underground and surface tons
- State tax due at $0.135 per ton
- Underground mine tax due at $0.025 per ton
- Surface mine tax due at $0.05 per ton