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REVENUE CABINET v. PYRAMID MIN. CO.

741 S.W.2d 662 (1987)

REVENUE CABINET, COMMONWEALTH OF KENTUCKY, Appellant, v. PYRAMID MINING COMPANY; Whitaker Coal Sales, Inc.; Continental Coal Sales Corp.; and Shamrock Coal Company, Inc., Appellees.

Court of Appeals of Kentucky.

Rehearing Denied October 10, 1987.

Discretionary Review Denied by the Supreme Court January 12, 1988.

Attorney(s) appearing for the Case

John C. Tobin, Revenue Cabinet, Frankfort, for appellant.

Jackson W. White, Lexington, Neville Smith, Manchester, for appellees.

Before CLAYTON, McDONALD and MILLER, JJ.

MILLER, Judge.

The Revenue Cabinet, Commonwealth of Kentucky (cabinet), brings this appeal from a judgment of the Franklin Circuit Court upholding a decision of the Kentucky Board of Tax Appeals (KBTA). KRS 131.310. We affirm.

Kentucky's severance tax (KRS Chapter 143) imposes a tax of 4.50% upon the "gross value" of coal severed and/or processed. The tax is imposed by KRS 143.020 which provides, in part, as follows:

143.020. IMPOSITION OF TAX ON...

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