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143.100 Political subdivisions prohibited from taxing any operations relating to coal production.

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143.100 Political subdivisions prohibited from taxing any operations relating to coal production. No city, county, taxing district or other unit of government, except the Commonwealth of <br>Kentucky, shall levy any occupational, license, excise, severance or other tax, assessment <br>or impost of any kind whatsoever upon the severance, processing, sale, use, <br>transportation, or other handling of coal within the Commonwealth of Kentucky. Effective: March 29, 1976 <br>History: Created 1976 Ky. Acts ch. 84, sec. 4, effective March 29, 1976.