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Coal Excise Tax - Forward

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 Market Segment Specialization Program (MSSP) guide was developed to provide excise tax agents with specific tools to examine issues relating to domestic produced coal. The guide provides guidance on 13 potential audit issues, general audit guidelines, sample IDR requests, a glossary of mining terms, and includes background information on the coal mining industry.

The examples and the citations in this guide are based upon 2006 law. While some of the provisions of IRC sections 4121, 4216, and 6416 are explained, the primary focus of the module is not an in-depth explanation of the law, but rather a guide to audit issues.

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Page Last Reviewed or Updated: 07-Jul-2016