{"data":{"id":"us-ky/krs-143.037","jurisdiction":"us-ky","citation":"KRS 143.037","heading":"Certificates or forms for verification of deduction by processor --","body":"Statement required for coal severed outside of state -- Deduction prohibited for\nnonregistrants or untraceable purchases.\n(1) For the purpose of administering KRS 143.010(6)(e) and (f ), the department shall\nprovide to all registered taxpayers, who sell severed or processed coal that will\nsubsequently be claimed as a deduction for purchased coal, certificates or other\nsimilar forms designed for the purpose of permitting the processor of  the coal to\nverify his deduction for purchased coal. If coal which has been severed outside this\nstate is purchased by a processor, he shall acquire a statement in such form as the\ndepartment may prescribe from the person severing the coal outside this state.\n(2) A deduction for purchased coal shall not be allowed for purchases of coal\noriginating from persons severing coal in this state who are not registered to report\nand pay the tax due under this chapter or for purchases of coal which cannot be\ntraced to a person who severed the coal outside this state.","path":["KRS Chapter 143"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29240","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:36Z","sha256":"23798531353429fb6a98dc4c68ff8a28da4af0c566a3d0ef94400c5ccadc1d3e","source_id":"us-ky","stale":false,"prev":"us-ky/krs-143.035","next":"us-ky/krs-143.040"},"notice":"GroundRules: Original legal text. Not legal advice."}