26 USC 4121 - Imposition of tax

U.S Code last checked for updates: Nov 22, 2024

§ 4121.

Imposition of tax

(a)

Tax imposed

(1)

In general

(2)

Limitation on tax

(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

(d)

Definitions

For purposes of this subchapter—

(1)

Coal from surface mines

(2)

Coal from underground mines

(3)

United States

(4)

Ton

(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.)

cite as: 26 USC 4121