312 IAC 25-2-4 Exemption for coal extraction incidental to the extraction of other minerals

Sec. 4. Sections 2 through 3 of this rule, this section, and sections 5 through 12 of this rule implement the exemption contained in IC 14-8-2-273 concerning the extraction of coal incidental to the extraction of other minerals where coal does not exceed sixteen and two-thirds percent (162/3%) of the total tonnage of coal and other minerals removed for purposes of commercial use or sale.