Coal Excise Tax Refunds: United States v. Clintwood Elkhorn Mining Co.
Description:
In 1998, a U.S. district court held that the imposition of the coal excise tax, or black lung excise tax, on coal destined for export was unconstitutional. The process of refunding the tax has been controversial. This is because some coal producers and exporters have attempted to bypass the limitations in the Internal Revenue Code's refund scheme for bringing suit under the Export Clause in the Court of Federal Claims, seeking damages from the United States in the amount of coal excise taxes pa…
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Date:
May 16, 2008
Creator:
Lunder, Erika
Item Type:
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Partner:
UNT Libraries Government Documents Department