010. Definitions for chapter.

020. Imposition of tax on severance or processing of coal.

021. Tax credit for thin seam coal.

023. Limitation of tax on coal severance for coal used in burning solid waste.

024. Tax incentive for purchase or severance of coal used in alternative fuel or gasification facility.

025. Determination of taxable gross value of severed coal.

030. Application for certificate of registration -- Tax return -- Revocation of certificate -- Penalty for operation without certificate.

035. Collection and payment of tax by processor -- Agreement with department.

037. Certificates or forms for verification of deduction by processor -- Statement required for coal severed outside of state -- Deduction prohibited for nonregistrants or untraceable purchases.

040. Administration by Department of Revenue.

050. Bond for payment -- Court action on unpaid bond.

060. Filing of return -- Review of department -- Assessment on understatement of value.

070. Civil penalties for violation of chapter.

080. Interest.

085. Corporate officers personally liable.

090. Revenue credited to road fund and Department for Energy Development and Independence.

100. Political subdivisions prohibited from taxing any operations relating to coal production.

Penalties

990. Penalty.