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Indiana General Assembly
House Bill 2006


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House Bill 2006

ARCHIVE (2003)

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Coal and aggregate severance tax. Imposes the severance tax upon taxpayers that: (1) remove coal from the earth; (2) process coal after its removal; or (3) extract aggregate from natural deposits. Imposes the tax at a rate of 4.5% of the coal or aggregate removed or processed within a monthly reporting period. Provides for a minimum tax of $0.50 per ton. Provides that the minimum tax does not apply to taxpayers who only process coal. Provides the method of determining gross value. Provides penalties for the failure to pay or report the severance tax due. Provides that the department of state revenue administers the tax. Provides that the officers of a corporation that fails to pay the tax are personally liable, jointly and severally, for the amount of unpaid tax. Provides that the tax revenue collected shall be returned to the counties in which the coal or aggregate is removed or processed. Provides that the counties may use the money to pay expenses incurred in the maintenance of county highways.
Current Status:
 In Committee - first House
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