Reclamation fee on coal production: an example of federal regulatory taxation

Journal Article · Thu Sep 01 00:00:00 EDT 1983 · Oil Gas Tax Q.; (United States)

OSTI ID:5259499

Reese, C E

The coal mining reclamation fee is part of the federal government's efforts to regulate the strip mining of coal and to use proceeds from the fee for land use and pollution control problems associated with abandoned mines. Authorized by the 1977 Surface Mining Contol and Reclamation Act rather than the Internal Revenue Code, the exaction is still shown to be both a regulatory and a severance tax. 41 references. (DCK)

• Research Organization: Southwest Texas State Univ., San Marcos
• OSTI ID: 5259499
• Journal Information: Oil Gas Tax Q.; (United States), Vol. 32:1
• Country of Publication: United States
• Language: English

Related Subjects

01 COAL, LIGNITE, AND PEAT
54 ENVIRONMENTAL SCIENCES
29 ENERGY PLANNING
POLICY AND ECONOMY
SURFACE MINING
LAND RECLAMATION
TAXES
ABANDONED SITES
CHARGES
COAL MINING
LEGAL ASPECTS
REGULATIONS
SEVERANCE TAX
TAX LAWS
LAWS
MINING
017000* - Coal
Lignite
& Peat- Legislation & Regulations
510500 - Environment
Terrestrial- Site Resource & Use Studies- (-1989)
294001 - Energy Planning & Policy- Coal
290200 - Energy Planning & Policy- Economics & Sociology