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Coal Severance Tax

Business and License >
  • Coal Severance Tax
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  • 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. Coal severance taxes administered according to the 2017 Coal Severance Tax Title 40, Chapter 13, Article 4, Sections 80-83 expired on August 1, 2019.

    • Return and payment are due the 20th of each month for the previous month.

    Tax Rates

    • $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 (expired August 1, 2019)
    • Surface mine tax due at $0.05 per ton (expired August 1, 2019)