A bill to amend the Internal Revenue Code of 1954 to provide that the excise tax on the sale of coal shall be applied at the coal preparation plant instead of at the mine.

referredUnited States· United States Congress· EN

Introduced

19 June 1980

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to apply the excise tax on the sale of coal at the coal preparation plant. States that such tax shall not apply to a sale by the producer (at the mine) if: (1) the purchaser is a coal preparation plant or the coal is for resale by the purchaser to a second purchaser which is a coal preparation plant; (2) the coal preparation plant is located in the United States; and (3) no process has been applied for the separation of the coal from waste material mined with the coal.

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Documents

1 official file

Introduced in House
summary · EN · 19 June 1980
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/96th-congress/house-bill/7624
Open data entity: https://api.congress.gov/v3/bill/96/hr/7624