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Coal Severance Tax

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  • 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.  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
  • Surface mine tax due at $0.05 per ton