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​​​​​​​​​​ ​Coal Severance Tax laws are located in KRS 143.

​Other Natural Resources Severance Tax laws are located in KRS 143A.​

Crude Petroleum (Oil) Severance Tax laws are located in KRS 137.​​​


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Severance Tax

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The Kentucky Department of Revenue conducts work
under the authority of the Finance and Administration Cabinet.

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