Section 312 IAC 25-10-2 - Reclamation feeAuthority: IC 14-34-2-1
Affected: IC 14-34-13
Sec. 2.
(a) Until July 1, 1995, all operators of coal mining operations subject to IC 14-34 and this article shall pay to the department for deposit in the natural resources reclamation division fund a reclamation fee of five and one-half cents ($0.055) on each ton of coal produced for sale, transfer, or use.(b) Until July 1, 1995, all operators of underground coal mining operations with no support facilities located within Indiana, but producing coal from reserves located within Indiana, shall pay to the department for deposit in the natural resources reclamation division fund a reclamation fee of one cent ($0.01) per ton of coal produced from Indiana.(c) The fee shall be determined based upon the weight of the coal at the time of initial bona fide sale, transfer of ownership, or use by the operator. The initial bona fide sale and the weight of the coal shall be determined as follows: (1) The initial bona fide sale, transfer of ownership, or use shall be determined by the first transaction or use of the coal by the operator immediately after it is severed or removed from a reclaimed coal refuse deposit.(2) The weight of each ton of coal shall be determined by the actual gross weight of the coal and the following: (A) Impurities that have not been removed prior to the time of initial bona fide sale, transfer of ownership, or use by the operator (excluding excess moisture for which a reduction has been taken under subsection (d)) shall not be deducted from the gross weight.(B) Operators selling coal on a clean coal basis shall retain records that show run-of-mine tonnage and the basis for the clean coal transaction.(C) Insufficient records shall subject the operator to fees based on raw tonnage data.(d) The operator may take a calculated weight reduction to allow for the weight of excess moisture in the coal subject to the following requirements: (1) The operator shall demonstrate through competent evidence that there is a reasonable basis for determining the existence and amount of excess moisture. Documentation shall be updated as necessary to establish the continuing validity of the excess moisture content allowance taken by the operator.(2) Inherent and total moisture shall be tested using standard laboratory analyses.(3) The operator shall test for variations in inherent moisture amounts for different seams of coal produced that are blended prior to the initial bona fide sale, transfer of ownership, or use of the coal by the operator.(4) The operator shall retain the results of all laboratory analyses and all other relevant documentation (including the operator's books and records) for not less than six (6) years after the date of each analysis.(5) If the director disallows all or part of the moisture allowance, the operator shall submit the additional fee.Natural Resources Commission; 312 IAC 25-10-2; filed Jun 21, 2001, 2:53 p.m.: 24 IR 3610, eff Dec 1, 2001; readopted filed May 29, 2007, 9:51 a.m.: 20070613-IR-312070146RFA; readopted filed Sep 19, 2013, 10:12 a.m.: 20131016-IR-312130125RFAReadopted filed 3/26/2019, 3:40 p.m.: 20190424-IR-312190011RFA