67-7-104 - Measure of tax. - Tennessee Statutes

67-7-104. Measure of tax.

The measure of the tax on all coal products severed from the ground in this state shall be:

     (1)  On or after July 1, 2009, through June 30, 2011, fifty cents (50¢) per ton;

     (2)  On or after July 1, 2011, through June 30, 2013, seventy-five cents (75¢) per ton; and

     (3)  On or after July 1, 2013, one dollar ($1.00) per ton.

[Acts 1972, ch. 795, § 2; 1973, ch. 12, § 1; 1973, ch. 96, § 2; 1974, ch. 690, §§ 1, 2; 1980, ch. 912, § 1; 1981, ch. 519, §§ 1, 2; T.C.A., § 67-5902; Acts 1984, ch. 837, § 9; 2009, ch. 138, § 1.]