For the privilege of severing or processing coal, in addition to all other taxes imposed by
law, a tax is hereby levied on every taxpayer engaged in severing and/or processing coal
within this Commonwealth at the rate of four and one-half percent (4.5%) of the gross
value of all coal severed and/or processed during the reporting period; except that the
minimum tax for a reporting period shall be an amount determined by applying a rate of
fifty cents ($0.50) per ton to the total number of tons severed during the reporting period.
The minimum tax shall not apply to a taxpayer who only processes coal.
Effective: July 1, 1978
History: Amended 1978 Ky. Acts ch. 189, sec. 2, July 1, 1978. -- Amended 1976 Ky.
Acts ch. 84, sec. 1, effective March 29, 1976. -- Created 1972 Ky. Acts ch. 62, Pt. II,
sec. 2.
Notes of Decisions
Univ. of the Cumberlands v. Pennybacker, 308 S.W.3d 668 (Ky. 2010).
· cites it 6× “The bonds are to be sold by the Kentucky Infrastructure Authority to private investors with the principal on the bonds paid from coal severance taxes levied pursuant to KRS 143.020 and the interest paid from the General Fund.”
Beshear v. Haydon Bridge Co., Inc., 304 S.W.3d 682 (Ky. 2010).
· cites it 5× “In addition, it increased the funding component for the KWCFC by adding nineteen million dollars ($19,000,-000) annually from the coal severance tax generated by coal operations, KRS 143.020, payable in four equal quarterly installments of four million, seven hundred fifty…”
US Steel Min. Co., LLC v. Helton, 631 S.E.2d 559 (W. Va. 2006).
· cites it 2× “]"); Ky.Rev.Stat. Ann. § 143.020 (1978) ("For the privilege of severing or processing coal, in addition to all other taxes imposed by law, a tax is hereby levied on every taxpayer engaged in severing and/or processing coal within this Commonwealth[.”
Harrod Concrete & Stone Co. v. Crutcher, 458 S.W.3d 290 (Ky. 2015).
“See KRS 143.020. and KRS143A.020 (taxing the severance or processing of coal and natural resources such as limestone at the same statutory rate without regard for geological distinction).”
Clay Cnty. v. Leslie Cnty., 531 S.W.2d 524 (Ky. Ct. App. 1975).
“By KRS 143.020, enacted in 1972, Kentucky levies a “severance tax,” relating to coal, “on every taxpayer measured by the coal severed.”
Davis v. Am. Highwall Mining, LLC (E.D. Ky. 2020).
· cites it 2× “AHM simply challenges whether the KRS §§ 143.020 and 143.025 severance tax documents that Davis mentions in his motion fall within the written request scope.”
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