The coal severance tax: Policy and practice in ten states

Journal Article · Fri Jan 01 04:00:00 EST 1982 · Environ. Prof.; (United States)

OSTI ID:6922520

Desai, U C; Ervin, O L

Since the 1974 oil embargo, increasing attention has been given to development of domestic coal resources and, consequently, to state taxation of coal severance. However, there is little comparative information on the policies and practices of states currently administering a coal severance tax. The authors attempt to contribute to this base of comparative information by surveying the severance tax. The authors attemps to contribute to this base of comparative information by surveying the severance tax policies and practices of ten states. Particular attention is given to state provisions for revenue disribution to local governments and to local use of receipts. They find wide variations in state policies, and reach some tentative conclusions regarding state use and distribution of severance tax revenues.

• Research Organization: Southern Illinois Univ., Carbondale
• OSTI ID: 6922520
• Journal Information: Environ. Prof.; (United States), Journal Name: Environ. Prof.; (United States) Vol. 4:1; ISSN EPROD
• Country of Publication: United States
• Language: English

Related Subjects

01 COAL, LIGNITE, AND PEAT
015000 -- Coal
Lignite
& Peat-- Economic
Industrial
& Business Aspects
017000* -- Coal
Lignite
& Peat-- Legislation & Regulations
ALABAMA
ARKANSAS
CARBONACEOUS MATERIALS
COAL
COLORADO
ENERGY POLICY
ENERGY SOURCES
FEDERAL REGION IV
FEDERAL REGION V
FEDERAL REGION VI
FEDERAL REGION VIII
FOSSIL FUELS
FUELS
GOVERNMENT POLICIES
KENTUCKY
MATERIALS
MONTANA
NEW MEXICO
NORTH AMERICA
NORTH DAKOTA
OHIO
SEVERANCE TAX
STATE GOVERNMENT
TAXES
TENNESSEE
USA
VARIATIONS
WYOMING