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Instructions for Form 55A100 Coal Severance Tax Return - Kentucky
This document contains official instructions for Form 55A100 , Coal Severance Tax Return - a form released and collected by the Kentucky Department of Revenue. An up-to-date fillable Form 55A100 is available for download through this link.
FAQ
Q: What is Form 55A100?
A: Form 55A100 is the Coal Severance Tax Return for the state of Kentucky.
Q: Who needs to file Form 55A100?
A: Anyone who engages in coal severance activities in Kentucky is required to file Form 55A100.
Q: What is coal severance tax?
A: Coal severance tax is a tax imposed on the removal of coal from the ground in Kentucky.
Q: What information is required on Form 55A100?
A: Form 55A100 requires information such as the amount of coal severed, the value of coal severed, and any exemptions or deductions that may apply.
Q: What is the deadline for filing Form 55A100?
A: Form 55A100 must be filed on or before the 20th day of the month following the close of the calendar quarter in which the coal was severed.
Q: Are there any penalties for late filing?
A: Yes, there are penalties for late filing of Form 55A100, including interest charges and possible additional penalties.
Q: Are there any exemptions or deductions available for coal severance tax?
A: Yes, there are certain exemptions and deductions available for coal severance tax, such as the coal used for electricity generation exemption.
Q: Is there a minimum threshold for coal severance tax?
A: Yes, there is a minimum threshold for coal severance tax. If the total tax liability for a quarter is less than $10, it does not have to be remitted.
Instruction Details:
- This 2-page document is available for download in PDF;
- Actual and applicable for the current year;
- Complete, printable, and free.
Download your copy of the instructions by clicking the link below or browse hundreds of other forms in our library of forms released by the Kentucky Department of Revenue.
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