2006 Ohio Revised Code - 5749.02. Natural resources severance tax; additional coal taxes.

§ 5749.02. Natural resources severance tax; additional coal taxes.
 

(A)  For the purpose of providing revenue to administer the state's coal mining and reclamation regulatory program, to meet the environmental and resource management needs of this state, and to reclaim land affected by mining, an excise tax is hereby levied on the privilege of engaging in the severance of natural resources from the soil or water of this state. The tax shall be imposed upon the severer and shall be: 

(1) Seven cents per ton of coal; 

(2) Four cents per ton of salt; 

(3) Two cents per ton of limestone or dolomite; 

(4) Two cents per ton of sand and gravel; 

(5) Ten cents per barrel of oil; 

(6) Two and one-half cents per thousand cubic feet of natural gas; 

(7) One cent per ton of clay, sandstone or conglomerate, shale, gypsum, or quartzite. 

(B)  Of the moneys received by the treasurer of state from the tax levied in division (A)(1) of this section, six and three-tenths per cent shall be credited to the geological mapping fund created in section 1505.09 of the Revised Code, fourteen and two-tenths per cent shall be credited to the reclamation forfeiture fund created in section 1513.18 of the Revised Code, fifty-seven and nine-tenths per cent shall be credited to the coal mining administration and reclamation reserve fund created in section 1513.181 [1513.18.1] of the Revised Code, and the remainder shall be credited to the unreclaimed lands fund created in section 1513.30 of the Revised Code. When, at any time during a fiscal year, the chief of the division of mineral resources management finds that the balance of the coal mining administration and reclamation reserve fund is below two million dollars, the chief shall certify that fact to the director of budget and management. Upon receipt of the chief's certification, the director shall direct the tax commissioner to instead credit to the coal mining administration and reclamation reserve fund during the remainder of the fiscal year for which the certification is made the fourteen and two-tenths per cent of the moneys collected from the tax levied in division (A)(1) of this section and otherwise required by this division to be credited to the reclamation forfeiture fund. 
 

Fifteen per cent of the moneys received by the treasurer of state from the tax levied in division (A)(2) of this section shall be credited to the geological mapping fund and the remainder shall be credited to the unreclaimed lands fund. 
 

Of the moneys received by the treasurer of state from the tax levied in divisions (A)(3) and (4) of this section, seven and five-tenths per cent shall be credited to the geological mapping fund, forty-two and five-tenths per cent shall be credited to the unreclaimed lands fund, and the remainder shall be credited to the surface mining fund created in section 1514.06 of the Revised Code. 
 

Of the moneys received by the treasurer of state from the tax levied in divisions (A)(5) and (6) of this section, ninety per cent shall be credited to the oil and gas well fund created in section 1509.02 of the Revised Code and ten per cent shall be credited to the geological mapping fund. All of the moneys received by the treasurer of state from the tax levied in division (A)(7) of this section shall be credited to the surface mining fund. 

(C)  For the purpose of paying the state's expenses for reclaiming mined lands that the operator failed to reclaim under a coal mining and reclamation permit issued under Chapter 1513. of the Revised Code, or under a surface mining permit issued under Chapter 1514. of the Revised Code, for which the operator's bond is not sufficient to pay the state's expense for reclamation, there is hereby levied an excise tax on the privilege of engaging in the severance of coal from the soil or water of this state in addition to the taxes levied by divisions (A)(1) and (D) of this section. The tax shall be imposed at the rate of one cent per ton of coal. Moneys received by the treasurer of state from the tax levied under this division shall be credited to the reclamation forfeiture fund created in section 1513.18 of the Revised Code. 

(D)  For the purpose of paying the state's expenses for reclaiming coal mined lands that the operator failed to reclaim in accordance with Chapter 1513. of the Revised Code under a coal mining and reclamation permit issued after April 10, 1972, but before September 1, 1981, for which the operator's bond is not sufficient to pay the state's expense for reclamation and paying the expenses for administering the state's coal mining and reclamation regulatory program, there is hereby levied an excise tax on the privilege of engaging in the severance of coal from the soil or water of this state in addition to the taxes levied by divisions (A)(1) and (C) of this section. The tax shall be imposed at the rate of one cent per ton of coal as prescribed in this division. Moneys received by the treasurer of state from the tax levied by this division shall be credited to the reclamation forfeiture fund created in section 1513.18 of the Revised Code. 
 

When, at the close of any fiscal year, the chief finds that the balance of the reclamation forfeiture fund, plus estimated transfers to it from the coal mining and reclamation reserve fund under section 1513.181 [1513.18.1] of the Revised Code, plus the estimated revenues from the tax levied by this division for the remainder of the calendar year that includes the close of the fiscal year, are sufficient to complete the reclamation of such lands, the purposes for which the tax under this division is levied shall be deemed accomplished at the end of that calendar year. The chief, within thirty days after the close of the fiscal year, shall certify those findings to the tax commissioner, and the tax shall cease to be imposed after the last day of that calendar year. 
 

HISTORY: 134 v H 475 (Eff 12-20-71); 134 v H 928 (Eff 4-10-72); 135 v H 95 (Eff 7-20-73); 136 v H 28 (Eff 7-1-77); 138 v H 204 (Eff 7-30-79); 138 v H 1051 (Eff 4-9-81); 139 v H 385 (Eff 3-17-82); 139 v S 323 (Eff 3-18-83); 140 v H 291 (Eff 7-1-83); 141 v H 201 (Eff 7-1-85); 141 v H 238 (Eff 7-1-85); 141 v H 428 (Eff 12-23-86); 142 v H 514 (Eff 2-11-88); 143 v H 111 (Eff 7-1-89); 145 v H 414 (Eff 3-28-95); 146 v H 117 (Eff 6-30-95); 146 v S 162 (Eff 10-29-95); 147 v S 187 (Eff 3-18-99); 148 v H 283 (Eff 6-30-99); 148 v H 601. Eff 6-14-2000; 151 v H 66, § 101.01, eff. 9-29-05; 151 v H 390, § 1, eff. 9-28-06.
 

The effective date is set by § 612.03 of 151 v H 66. 

 

Effect of Amendments

151 v H 390, effective September 28, 2006, deleted (E), pertaining to liens on property where there is a penalty or interest on the day fixed for payment of severance taxes. 

151 v H 66, effective September 29, 2005, substituted "tax commissioner" for "treasurer of state" in the first paragraph of (B).