Coal Excise Tax - Table of Contents
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 Audit Techniques Guide (ATG) is presented in several chapters. These chapters can be accessed and then printed by following the links in the Table of Contents below. To print the entire ATG please refer to the PDF version.
Table of Contents
Black Lung Imposition of Coal Excise Tax Issue Identification Background Information
Chapter 2 - Examination Issues, Techniques, and Law
Issue 1 - Excess Moisture Reduction Issue 2 - Producer versus Contract Miner Issue 3 - Sales Price Inclusive of Federal Excise Tax Issue 4 - Purchased Coal Issue 5 - Export Coal Issue 6 - Transportation Costs in Sales Price Issue 7 - Freeze Dried Additive Issue 8 - Raw Versus Clean Tonnage Issue 9 - Mix of Underground and Surface Coal Issue 10 - Riverbed Dredging Issue 11 - Refuse Pile Coal Issue 12 - Thermo-Dryer Coal Issue 13 - Claim for RefundChapter 3 - General Audit Techniques
Chapter 4 - Sample Information Document Requests (Form 4564)
- Non-CEP Questions
- CEP Questions
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Page Last Reviewed or Updated: 2013-01-16
