KRS 143.022 — Coal severance tax refund on exported coal

(1) A taxpayer engaged in severing or processing coal within this Commonwealth that
has paid the tax imposed under KRS 143.020 may apply for a refund equal to the
amount of tax paid under KRS 143.020 if the coal is transported directly to a market
outside of North America.
(2) To apply for the refund allowed under subsection (1) of this section the taxpayer
shall file an application for refund with the department and submit all information
and documentation necessary to substantiate that the tax was paid upon t he coal
which was transported directly to a market outside of North America.
(3) The refund process allowed under subsection (1) of this section is available
beginning on or after August 1, 2020, but before July 1, 2026, and limited during
any calendar year to the export of a combined total of ten million (10,000,000) tons
of coal subject to the tax imposed under KRS 143.020 and exported through United
States coal export terminals to markets outside of North America.