{"data":{"id":"us-ky/krs-143.020","jurisdiction":"us-ky","citation":"KRS 143.020","heading":"Imposition of tax on severance or processing of coal.","body":"For the privilege of severing or processing coal, in addition to all other taxes imposed by\nlaw, a tax is hereby levied on every taxpayer engaged in severing and/or processing coal\nwithin this Commonwealth at the rate of four and one -half percent (4.5%) of  the gross\nvalue of all coal severed and/or processed during the reporting period; except that the\nminimum tax for a reporting period shall be an amount determined by applying a rate of\nfifty cents ($0.50) per ton to the total number of tons severed during  the reporting period.\nThe minimum tax shall not apply to a taxpayer who only processes coal.","path":["KRS Chapter 143"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29233","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:36Z","sha256":"25ceeeffd40cb20c434aab536fb947399c3319e2991e42cddec04065628321f8","source_id":"us-ky","stale":false,"prev":"us-ky/krs-143.010","next":"us-ky/krs-143.021"},"notice":"GroundRules: Original legal text. Not legal advice."}