CHAPTER 11. TAXATION.

§11-28-1. Definitions.

For purposes of this article:

"Business entity" or "person" means an individual, firm, sole proprietorship, partnership, corporation, association, or other entity entitled to a post-coal mine site business credit.

"Coal mining operation" means the business of developing, producing, preparing, or loading bituminous coal, subbituminous coal, anthracite, or lignite.

"Post-coal mine site" means property that has remained undeveloped for business purposes, subsequent to coal mining operations on the property within the bonded area of the last issued coal mine permit.

"Principal place of business" means the physical location from which the entity’s direction, control, and coordination of the operations of the business are primarily exercised, with consideration given, but not limited to:

(1) The physical location at which the primary executive and administrative headquarters of the entity is located; and

(2) From which the management of overall operations of the entity is directed.

"Undeveloped for business purposes" means land has been previously used for coal mining operations and has not been built or developed for use for other activities in the commercial or manufacturing sectors of the economy.

Bills Affecting §11-28-1

2020 Regular Session: HB2228
2019 Regular Session: SB113
2019 First Special Session: HB168
2019 Regular Session: HB2228
2019 Regular Session: SB29
2019 Regular Session: HB3123
2019 Regular Session: SB336
2019 Regular Session: SB439
2019 Regular Session: SB635
2019 Regular Session: SB666
2018 Regular Session: SB12
2018 Regular Session: SB300
2018 Regular Session: HB4475
2018 Regular Session: SB596
2017 Regular Session: HB2036
2017 Regular Session: SB38
2017 Regular Session: SB487
2016 First Special Session: HB114
2016 Regular Session: HB2029
2016 Regular Session: HB2262
2016 Regular Session: SB337
2016 Regular Session: HB4596
2016 Regular Session: HB4712
2015 Regular Session: HB2029
2015 Regular Session: HB2262
2015 Regular Session: SB98
2014 Regular Session: HB2993
2014 Regular Session: SB302
2013 Regular Session: HB2993
2013 Regular Session: SB618
2011 Regular Session: HB2792
2011 Regular Session: SB305
2010 Regular Session: HB4614
2010 Regular Session: SB641
2009 Regular Session: HB3284
2008 Regular Session: SB131
2008 Regular Session: SB332
2007 Regular Session: SB112
2007 Regular Session: SB446
2007 Regular Session: SB536
2007 Regular Session: SB662
2007 Regular Session: SB692
2006 Regular Session: HB2445
2006 Regular Session: SB43
2006 Regular Session: HB4566
2006 Regular Session: SB520
2006 Regular Session: SB719
2005 Regular Session: SB188
2005 Regular Session: HB2445
2005 Regular Session: SB497
2005 Regular Session: SB688
2004 Regular Session: SB14
2004 Regular Session: SB594
1996 Regular Session: HB4030