KRS 143.037: Certificates or forms for verification of deduction by processor --

Statement required for coal severed outside of state -- Deduction prohibited for

nonregistrants or untraceable purchases.

(1) For the purpose of administering KRS 143.010(6)(e) and (f ), the department shall

provide to all registered taxpayers, who sell severed or processed coal that will

subsequently be claimed as a deduction for purchased coal, certificates or other

similar forms designed for the purpose of permitting the processor of the coal to

verify his deduction for purchased coal. If coal which has been severed outside this

state is purchased by a processor, he shall acquire a statement in such form as the

department may prescribe from the person severing the coal outside this state.

(2) A deduction for purchased coal shall not be allowed for purchases of coal

originating from persons severing coal in this state who are not registered to report

and pay the tax due under this chapter or for purchases of coal which cannot be

traced to a person who severed the coal outside this state.