KRS 143.020: Imposition of tax on severance or processing of coal.

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.