15-34-102. Quarterly statement and payment of tax. Each coal mine operator shall compute the license tax due on each quarter-year's worth of coal production on forms prescribed by the department. The statement must indicate the tonnage produced, the average Btu value of the production, the contract sales price received for the production, and other information that the department may require. Each coal mine operator shall provide a statement of the tons of coal sold to each purchaser for the quarter. The completed form in duplicate, with the tax payment, must be delivered to the department not later than 30 days following the close of the quarter. The form must be signed by the coal mine operator if the operator is an individual or by an officer of the operator if the operator is a business entity. A person operating more than one coal mine in this state may include all of the operator's mines in one statement. The department may grant a reasonable extension of time for filing statements and payment of taxes due upon good cause shown.

     History: En. Sec. 9, Ch. 563, L. 1999.