Coal Tax Is A Veiled Export Tax, Industry Tells Fed. Circ.

Law360, Washington (July 08, 2013, 2:26 PM ET) -- A coalition of coal producers on Monday pushed the Federal Circuit to rescind the Interior Department's ability to charge reclamation fees on extracted coal, alleging the agency has undermined a constitutional ban on export taxes.

According to the coal producers, the Office of Surface Mining's reclamation fee is a thinly disguised export tax, as it is based on the quality of processed coal rather than the raw coal extracted from mines. Because of that nexus, the coalition's counsel Steven Becker maintained the tax violates the export...
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