Amended 1981, 1986, 1987, 2008, 2019, 2020, 2022
- 2022 Pub. L. 117-169 Pub. L. 117–169 struck out subsec. (e) which related to reduction in amount of tax.
- 2020 Pub. L. 116-260 Pub. L. 116–260 substituted “December 31, 2021” for “December 31, 2020”.
- 2019 Pub. L. 116-94 Pub. L. 116–94 substituted “December 31, 2020” for “December 31, 2018”.
- 2008 Pub. L. 110-343 Pub. L. 110–343, § 113(a)(1), substituted “December 31, 2018” for “January 1, 2014”.
- 2008 Pub. L. 110-343 Pub. L. 110–343, § 113(a)(2), substituted “December 31 after 2007” for “January 1 after 1981” in introductory provisions.
- 1987 Pub. L. 100-203 Pub. L. 100–203 substituted “2014” for “1996”.
- 1986 Pub. L. 99-272 Pub. L. 99–272, § 13203(c), substituted “Reduction in amount of tax” for “Temporary increase in amount of tax” in heading and amended par. (1) generally. Prior to amendment par. (1) read as follows: “Effective with respect to sales after December 31, 1981, and before the temporary increase termination date—
“(A) subsection (a) shall be applied—
“(i) by substituting ‘$1’ for ‘50 cents’, and
“(ii) by substituting ‘50 cents’ for ‘25 cents’, and
“(B) subsection (b) shall be applied by substituting ‘4 percent’ for ‘2 percent’.”
- 1981 Pub. L. 97-119 Pub. L. 97–119 added subsec. (e).
Cases: Mulga Coal Company, Inc. v. United States, 825 F.2d 1547 (11th Cir. 1987); Ranger Fuel Corp. v. United States, 33 F. Supp. 2d 466 (E.D. Va. 1998)
(a) Tax imposed
Amended 1986
- 1986 Pub. L. 99-272 Pub. L. 99–272, § 13203(a), amended subsec. (a) generally. Prior to amendment subsec. (a) read as follows: “There is hereby imposed on coal sold by the producer a tax at the rates of—
“(1) 50 cents per ton in the case of coal from underground mines located in the United States, and
“(2) 25 cents per ton in the case of coal from surface mines located in the United States.”
Cases: Costain Coal, Inc. v. United States, 126 F.3d 1437 (Fed. Cir. 1997)
Cited by 2
(1) In general There is hereby imposed on coal from mines located in the United States sold by the producer, a tax equal to the rate per ton determined under subsection (b).
Cited by 1
(2) Limitation on tax The amount of the tax imposed by paragraph (1) with respect to a ton of coal shall not exceed the applicable percentage (determined under subsection (b)) of the price at which such ton of coal is sold by the producer.
(b) Determination of rates and limitation on tax For purposes of subsection (a)—
Amended 1986
- 1986 Pub. L. 99-514 Pub. L. 99–514 struck out “, in the case of sales during any calendar year beginning after December 31, 1985” after “subsection (a)”.
- 1986 Pub. L. 99-272 Pub. L. 99–272, § 13203(a), amended subsec. (b) generally. Prior to amendment subsec. (b), limitation on tax, read as follows: “The amount of the tax imposed by subsection (a) with respect to a ton of coal shall not exceed 2 percent of the price at which such ton of coal is sold by the producer.”
Cited by 2
(1) the rate of tax on coal from underground mines shall be $1.10,
(2) the rate of tax on coal from surface mines shall be $.55, and
(3) the applicable percentage shall be 4.4 percent.
(c) Tax not to apply to lignite The tax imposed by subsection (a) shall not apply in the case of lignite.
(d) Definitions For purposes of this subchapter—
(1) Coal from surface mines Coal shall be treated as produced from a surface mine if all of the geological matter above the coal being mined is removed before the coal is extracted from the earth. Coal extracted by auger shall be treated as coal from a surface mine.
(2) Coal from underground mines Coal shall be treated as produced from an underground mine if it is not produced from a surface mine.
(3) United States The term “United States” has the meaning given to it by paragraph (1) of section 638.
(4) Ton The term “ton” means 2,000 pounds.