Statutes, codes, and regulations
Kentucky Revised Statutes
Title 11 - REVENUE AND TAXATION
Chapter 143 - COAL TAX
Section 143.100 - Political subdivisions prohibited from taxing any operations relating to coal production

Ky. Rev. Stat. § 143.100

Download
PDF
Current through 2024 Ky. Acts ch.225
Section 143.100 - Political subdivisions prohibited from taxing any operations relating to coal production

No city, county, taxing district or other unit of government, except the Commonwealth of Kentucky, shall levy any occupational, license, excise, severance or other tax, assessment or impost of any kind whatsoever upon the severance, processing, sale, use, transportation, or other handling of coal within the Commonwealth of Kentucky.

KRS 143.100

Effective:3/29/1976
Created 1976 Ky. Acts ch. 84, sec. 4, effective3/29/1976.