312 IAC 25-10-4 Production records

Sec. 4. (a) Any person engaging in or conducting a coal mining operation shall maintain, on a current basis, records that contain at least the following information: (1) The tons of coal produced, bought, sold, or transferred. (2) The amount received per ton. (3) The name of the person to whom the coal was sold or transferred. (4) The date of each sale or transfer. (5) The tons of coal used by the operator and the date of consumption. (6) The tons of coal stockpiled or inventoried that are not classified as sold for federal reclamation fee purposes under 30 CFR 870. (b) Authorized representatives of the director shall have access to records of any coal mining operation for the purpose of determining compliance of that or any other operation with this rule. (c) Any person engaging in or conducting a coal mining operation shall make available any book or record necessary to substantiate the accuracy of reclamation fee reports and payments at reasonable times for inspection and copying by authorized representatives of the director. The director may use audit information collected by the federal Office of Surface Mining for the same reporting period in lieu of a department audit of records. All information, including copies of any records, shall be deemed confidential and not available for public inspection or review unless specifically required by a state or federal statute or ordered by a court under the rules of discovery if that information is excepted from public disclosure under the provisions of IC 5-14-3-4 or IC 14-34; however, such information may be made available to the federal Office of Surface Mining. (d) Any persons engaging in or conducting a coal mining operation shall maintain books and records for a period of six (6) years from the end of the calendar quarter in which the fee was due or paid, whichever is later. (e) If an operator of a coal mining operation fails to maintain or make available the records as required in this rule, the director shall make an estimate of fee liability under this rule through the use of average production figures based upon the nature and acreage of the coal mining operation in question, then assess the fee at the amount estimated to be due. Following a director's estimate of fee liability, an operator may request the director to revise the estimate based upon information provided by the operator. The operator has the burden of demonstrating that the estimate is incorrect by providing documentation acceptable to the director and comparable to the information required under subsection (a).