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Coal Excise Tax - Table of Contents

Revision Date - May, 2005


NOTE: This guide is current through the publication date. Since changes may have occurred after the publication date that would affect the accuracy of this document, no guarantees are made concerning the technical accuracy after the publication date.


This Audit Techniques Guide (ATG) is presented in several chapters. These chapters can be accessed and then printed by following the links in the Table of Contents below. To print the entire ATG please refer to the PDF version.

Forward

Chapter 1 - Introduction

  • Black Lung
  • Imposition of Coal Excise Tax
  • Issue Identification
  • Background Information

Chapter 2 - Examination Issues, Techniques, and Law

  • Issue 1 - Excess Moisture Reduction
  • Issue 2 - Producer versus Contract Miner
  • Issue 3 - Sales Price Inclusive of Federal Excise Tax
  • Issue 4 - Purchased Coal
  • Issue 5 - Export Coal
  • Issue 6 - Transportation Costs in Sales Price 
  • Issue 7 - Freeze Dried Additive 
  • Issue 8 - Raw Versus Clean Tonnage 
  • Issue 9 - Mix of Underground and Surface Coal 
  • Issue 10 - Riverbed Dredging 
  • Issue 11 - Refuse Pile Coal 
  • Issue 12 - Thermo-Dryer Coal 
  • Issue 13 - Claim for Refund 

Chapter 3 - General Audit Techniques

Chapter 4 - Sample Information Document Requests (Form 4564)

  • Non-CEP Questions
  • CEP Questions

Appendix I Glossary of Mining Terms

Appendix II Resources


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