TABLE OF CONTENTS CHAPTER 33--BIruMINOUS COAL Sec. 3520 . Tax. Sec. 3521 . Payment of Tax. Sec. 3522 . Resale for governmental use. Sec. 3523 . Market value. Sec. 3524 . Other laws applicable. Sec. 3525 . Constitutionality. Sec. 3526 . Definitions. Sec. 3527. Termination of tax. Sec. 3528. Effective date of chapter. CHAPTER 33-BITUMINOUS COAL SEC. 3520 . TAX . (a) BASIo TAX.- (1) RATE. - There shall be imposed upon the sale or other dis- posal of bituminous coal produced within the United States when sold or otherwise disposed of by the producer thereof an excise tax of 1 cent per ton of two thousand pounds. The term "disposal" as used in this section includes consumption or use (whether in the production of coke or fuel, or otherwise) by a producer, and any transfer of title by the producer other than by (2) EXEMPTION. -The tax imposed by paragraph (1) of this subsection shall not apply in the case of a sale of coal for the exclu- sive use of the United States or of any State or Territory of the United States or the District of Columbia, or any political subdivi- sion of any of them, for use in the performance of governmental functions. (b) ADDmIONAL TAX.- (1) RATE.- In addition to the tax imposed by subsection (a) of this section, there shall be imposed upon the sale or other disposal of bituminous coal produced within the United States, when sold or otherwise disposed of by the producer thereof, which would be subject to the application of the conditions and provisions of the code provided for in section 4 of the Act of April 26, 1937, c. 127, 50 Stat. 76, or of the provisions of section 4-A of such Act, an excise tax in an amount equal to 192 per centum of the sale price at the mine in the case of coal disposed of by sale at the mine, or in the case of coal disposed of otherwise than by sale at the mine, and coal sold otherwise than through an arms' length transaction, 192 per centum of the fair market value of such coal at the time of such dis- posal or sale. (2) ExEMPTION.- In the case of any producer who is a code member as provided in section 4 of the Act of April 26,1937, c. 127, 50 Stat. 76, and is so certified to the Commissioner of Internal Rev- enue by the Commission, the sale or disposal by such producer dur- ing continuance of in the continuance of his membershipcode of coal produced by him shall be exempt from the tax imposed by this subsection. (3) Cross RFmPENCE.- For revocation of code membership and right to tax exemption, see section 5 (b) of such act of April 25, 1987. 430
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