{"data":{"id":"us-ky/krs-143.022","jurisdiction":"us-ky","citation":"KRS 143.022","heading":"Coal severance tax refund on exported coal -- Annual report.","body":"(1) A taxpayer engaged in severing or processing coal within this Commonwealth that\nhas paid the tax imposed under KRS 143.020 may apply for a refund equal to the\namount of tax paid under KRS 143.020 if the coal is transported directly to a market\noutside of the United States of America.\n(2) To apply for the refund allowed under subsection (1) of this section the taxpayer\nshall file an application for refund with the departme nt and submit all information\nand documentation necessary to substantiate that the tax was paid upon the coal\nwhich was transported directly to a market outside of the United States of America.\n(3) The refund process allowed under subsection (1) of this se ction is available\nbeginning on or after August 1, 2020, but before July 1, 2028, and limited during\nany calendar year to the export of a combined total of:\n(a) Ten million (10,000,000) tons of coal subject to the tax imposed under KRS\n143.020 and exported  through United States coal export terminals to markets\noutside of North America; and\n(b) Two million five hundred thousand (2,500,000) tons of coal subject to the tax\nimposed under KRS 143.020 and exported through United States coal export\nterminals to markets outside of the United States of America and within North\nAmerica.\n(4) (a) By November 1, 2026, and each November 1 thereafter as long a refund is\nissued under this section, the department shall report to the Legislative\nResearch Commission for referr al to the Interim Joint Committee on\nAppropriations and Revenue:\n1. By destination:\na. The total tons of coal in which refunds were granted under\nsubsection (3)(a) of this section for the taxable year; and\nb. The total tons of coal in which refunds were granted under\nsubsection (3)(b) of this section for the taxable year;\n2. By county:\na. The total number of refunds requested for the taxable year;\nb. The total dollar amount of the refunds requested for the taxable\nyear;\nc. The total number of refunds issued for the taxable year; and\nd. The total dollar amount of the refunds issued for the tax able year;\nand\n3. By taxpayer:\na. The name and location of the taxpayer requesting the refund as\nlisted on the tax return; and\nb. The total dollar amount of the refund issued for the taxable year.\n(b) The information required to be reported under this sect ion shall not be\nconsidered confidential taxpayer information and shall not be subject to KRS\nChapter 131 or any other provisions of the Kentucky Revised Statutes\nprohibiting disclosure or reporting of information.","path":["KRS Chapter 143"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=57955","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:36Z","sha256":"46ee802379f0bc6c2b25abbd89131d69812fba8ba2dafc82d79de712d24b389e","source_id":"us-ky","stale":false,"prev":"us-ky/krs-143.021","next":"us-ky/krs-143.023"},"notice":"GroundRules: Original legal text. Not legal advice."}