(a) The measure of the tax on all coal products severed from the ground in this state shall be: (1) On or after July 1, 2009, through June 30, 2011, fifty cents (50¢) per ton;(2) On or after July 1, 2011, through June 30, 2013, seventy-five cents (75¢) per ton; and(3) On or after July 1, 2013, one dollar ($1.00) per ton.(b)[Contingent amendment. See first version of section and Compiler's Notes.](1) On or after the effective date of this subsection (b) [See Compiler's Notes], in addition to the tax payable under subdivision (a)(3), each operator shall remit an assessment in the following amount:(A) For coal that is severed from the ground in underground mining operations, the assessment shall be four cents ($0.04) per ton; and(B) For coal that is severed from the ground in surface coal mining and reclamation operations, the assessment shall be nine cents ($0.09) per ton.(2) The assessment shall be due and payable in the same manner as the coal severance tax under § 67-7-106.Amended by 2023 Tenn. Acts, ch. 401, s 1, eff. 5/11/2023, which provides that subsection (b) is effective on the effective date of the secretary of the interior's approval of the state's exercise of primacy by 2023 Tenn. Acts, ch. 401, s 1, eff. 5/11/2023, which provides that subsection (b) is effective on the effective date of the secretary of the interior's approval of the state's exercise of primacy over the regulation of surface coal mining and reclamation operations within its territorial boundaries.Amended by 2021 Tenn. Acts, ch. 548, s 1, eff. 5/26/2021.Acts 1972, ch. 795, § 2; 1973, ch. 12, § 1; 1973, ch. 96, § 2; 1974, ch. 690, §§ 1, 2; 1980, ch. 912, § 1; 1981, ch. 519, §§ 1, 2; T.C.A., § 67-5902; Acts 1984, ch. 837, § 9; 2009 , ch. 138, § 1.
Tennessee Legal Code