KRS 143.037 — Certificates or forms for verification of deduction by processor -- Statement required for coal severed outside of state -- Deduction prohibited for nonregistrants or untraceable purchases

(1) For the purpose of administering KRS 143.010(6)(e) and (f ), the department shall
provide to all registered taxpayers, who sell severed or processed coal that will
subsequently be claimed as a deduction for purchased coal, certificates or other
similar forms designed for the purpose of permitting the processor of the coal to
verify his deduction for purchased coal. If coal which has been severed outside this
state is purchased by a processor, he shall acquire a statement in such form as the
department may prescribe from the person severing the coal outside this state.
(2) A deduction for purchased coal shall not be allowed for purchases of coal
originating from persons severing coal in this state who are not registered to report
and pay the tax due under this chapter or for purchases of coal which cannot be
traced to a person who severed the coal outside this state.