Measure of Tax. [Contingent Amendment. See First Version of Section and Compiler's notes.]

1. Law
2. Tennessee Code
3. Taxes and Licenses
4. Severance Taxes
5. Coal Severance Tax
6. Measure of Tax. [Contingent Amendment. See First Version of Section and Compiler's notes.]

1. The measure of the tax on all coal products severed from the ground in this state shall be:
   1. On or after July 1, 2009, through June 30, 2011, fifty cents (50¢) per ton;
   2. On or after July 1, 2011, through June 30, 2013, seventy-five cents (75¢) per ton; and
   3. On or after July 1, 2013, one dollar ($1.00) per ton.
2. 1. On or after the effective date of this subsection (b)[See Compiler's Notes], in addition to the tax payable under subdivision (a)(3), each operator shall remit an assessment in the following amount:
      1. For coal that is severed from the ground in underground mining operations, the assessment shall be four cents ($0.04) per ton; and
      2. For coal that is severed from the ground in surface coal mining and reclamation operations, the assessment shall be nine cents ($0.09) per ton.
   2. The assessment shall be due and payable in the same manner as the coal severance tax under § 67-7-106.

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