§ 4121. Imposition of tax
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/usc/title-26/section-4121A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Tax imposed
(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).
(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)—
(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.
(Added Pub. L. 95–227, § 2(a), Feb. 10, 1978, 92 Stat. 11; amended Pub. L. 97–119, title I, § 102(a), Dec. 29, 1981, 95 Stat. 1635; Pub. L. 99–272, title XIII, § 13203(a), (c), Apr. 7, 1986, 100 Stat. 312, 313; Pub. L. 99–514, title XVIII, § 1897(a), Oct. 22, 1986, 100 Stat. 2941; Pub. L. 100–203, title X, § 10503, Dec. 22, 1987, 101 Stat. 1330–446; Pub. L. 110–343, div. B, title I, § 113(a), Oct. 3, 2008, 122 Stat. 3824; Pub. L. 116–94, div. Q, title I, § 105(a), Dec. 20, 2019, 133 Stat. 3228; Pub. L. 116–260, div. EE, title I, § 149(a), Dec. 27, 2020, 134 Stat. 3056; Pub. L. 117–169, title I, § 13901(a), Aug. 16, 2022, 136 Stat. 2013.)
Connections32 cite this · traces to 5
Cited by 32 sections · top 21
public-private-law
U.S. Code
statutes-at-large
- Public Law 85–859
- Public Law 99–272To provide for reconciliation pursuant to section 2 of the first concurrent resolution on the budget for fiscal year 1986 (S
- Public Law 95–239To amend the Federal Coal Mine Health and Safety Act to improve the black lung benefits program established under such Act, and for other purposes
- Public Law 117–169To provide for reconciliation pursuant to title II of S
- Public Law 116–260Making consolidated appropriations for the fiscal year ending September 30, 2021, providing coronavirus emergency response and relief, and for other purposes
- Public Law 95–227To impose an excise tax on the sale of coal by the producer, to establish a Black Lung Disability Trust Fund, and for other purposes
- Public Law 110–343To provide authority for the Federal Government to purchase and insure certain types of troubled assets for the purposes of providing stability to and preventing disruption in the economy and financial system and protecting taxpayers, to amend the Internal Revenue Code of 1986 to provide incentives
- Public Law 97–119To amend the Internal Revenue Code of 1954 to provide a temporary increase in the tax imposed on producers of coal, and for other purposes
- Public Law 116–94Making further consolidated appropriations for the fiscal year ending September 30, 2020, and for other purposes
Traces to 5 documents
37 references not yet in our index
- Pub. L. 95–227, § 2(a)
- 92 Stat. 11
- Pub. L. 97–119, title I, § 102(a)
- 95 Stat. 1635
- Pub. L. 99–272, title XIII, § 13203(a)
- 100 Stat. 312
- Pub. L. 99–514, title XVIII, § 1897(a)
- 100 Stat. 2941
- Pub. L. 100–203, title X, § 10503
- 101 Stat. 1330–446
- Pub. L. 110–343, div. B, title I, § 113(a)
- 122 Stat. 3824
- 133 Stat. 3228
- 134 Stat. 3056
- 136 Stat. 2013
- Pub. L. 110–343, § 113(a)(1)
- Pub. L. 110–343, § 113(a)(2)
- Pub. L. 100–203
- Pub. L. 99–272, § 13203(a)
- Pub. L. 99–514
- Pub. L. 99–272, § 13203(c)
- Pub. L. 97–119
- Pub. L. 99–514, title XVIII, § 1897(b)
- section 13203 of Pub. L. 99–272
- Pub. L. 99–272, title XIII, § 13203(d)
- 100 Stat. 313
- Pub. L. 97–119, title I, § 102(b)
- Pub. L. 95–227, § 2(d)
- 92 Stat. 12
- Pub. L. 95–227, § 5
- 92 Stat. 24
- Pub. L. 95–239, § 20(c)
- 92 Stat. 106
- Pub. L. 95–227
- Pub. L. 110–343, div. B, title I, § 114
- 122 Stat. 3826
- section 1140 of Pub. L. 99–514
Citation graph
cites case law
§ 4121
Imposition of tax
Stat.×17
U.S.C.×9
Pub. L.×4
Fed. Reg.×2
Pub. L.Pub. L. 95–227, § 2(a)
Stat.92 Stat. 11
Pub. L.Pub. L. 97–119, title I, § 102(a)
Stat.95 Stat. 1635
Pub. L.Pub. L. 99–272, title XIII, § 13203(a)
Cites 42 · showing 10Cited by 32 across 4 sources