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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{class="scroll_to"} or browse hundreds of other forms in our library of forms released by the Kentucky Department of Revenue.
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