Tennessee Code Annotated
Tenn. Code Ann. § 67-7-103 (2026)
Tax levied - Lien created
✓ current as of May 2026
- (a) There is levied a severance tax on all coal products severed from the ground in Tennessee. The tax is levied upon the entire production in the state regardless of the place of sale or the fact that delivery may be made outside the state.
- (b) The tax shall accrue at the time the coal products are severed from the earth and in their natural or unprocessed state.
- (c) The tax levied shall be a lien upon all coal products severed in this state and upon all property from which they are severed, including, but not limited to, mineral rights of the producer, and such lien shall be entitled to preference over all judgments, encumbrances or liens whatsoever created.
Acts 1972, ch. 795, §§ 1, 2; 1973, ch. 12, § 1; 1973, ch. 96, §§ 1, 2; 1974, ch. 690, §§ 1, 2; 1980, ch. 912, § 1; 1981, ch. 519, §§ 1, 2; T.C.A., §§ 67-5901, 67-5902.
Notes of Decisions
Cited in 1
case, 2006–2006 · leading case: US Steel Min. Co., LLC v. Helton, 631 S.E.2d 559 (W. Va. 2006).
US Steel Min. Co., LLC v. Helton, 631 S.E.2d 559 (W. Va. 2006). “"); Tenn.Code Ann. § 67-7-103(a) (1981) ("There is hereby levied a severance tax on all coal products severed from the ground in Tennessee.”
— Tenn. Code Ann. § 67-7-103(a) — 1 case
US Steel Min. Co., LLC v. Helton, 631 S.E.2d 559 (W. Va. 2006). “"); Tenn.Code Ann. § 67-7-103(a) (1981) ("There is hereby levied a severance tax on all coal products severed from the ground in Tennessee.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.