HARRY HUGHES, Governor

2857

(C) IF A TAXPAYER HAS ERRONEOUSLY, ILLEGALLY, OR
UNCONSTITUTIONALLY PAID THE TAX IMPOSED BY THIS SUBTITLE,
THE COMPTROLLER SHALL REFUND THE TAX IF APPLICATION FOR
REFUND IS MADE IN WRITING WITHIN 6 MONTHS FROM THE PAYMENT
OF THE TAX STATING THE REASON FOR REFUND. THE COMPTROLLER,
IN LIEU OF ANY REFUND REQUIRED TO BE MADE BY THIS SECTION,
MAY ALLOW A CREDIT FOR IT ON SUBSEQUENT PAYMENTS DUE FROM
THE APPLICANT.

471.

(A) THE TAXES COLLECTED BY THE COMPTROLLER PURSUANT TO
THIS SUBTITLE SHALL BE DEPOSITED IN A "COUNTY COAL REVENUE

FUND." THE MONEYS IN THE FUND SHALL BE DISTRIBUTED TO COAL

PRODUCING COUNTIES ENTITLED TO THE MONEYS IN THE MANNER SET
FORTH IN SUBSECTION (B), AND SHALL BE SUBJECT TO A DEDUCTION
FOR COSTS INCURRED BY THE COMPTROLLER FOR THE COLLECTION AND
ADMINISTRATION OF THIS TAX. ALL MONEYS DERIVED FROM THE
"COUNTY COAL REVENUE FUND" SHALL BE EXPENDED BY THE COAL

PRODUCING COUNTIES FOR THE CONSTRUCTION, REPAIR, OR

MAINTENANCE OF COUNTY COAL HAUL ROADS AND BRIDGES.

(B) EACH COAL PRODUCING COUNTY SHALL BE ENTITLED TO
RECEIVE A PRO-RATA SHARE OF THE MONEYS DISTRIBUTED FROM THE
"COUNTY COAL REVENUE FUND".

472.

IF A TAX IS LEVIED AS PROVIDED FOR UNDER THIS SUBTITLE,
A TAXING COUNTY MAY ABOLISH ANY COUNTY TAX ON:

(1) COAL SEVERED FROM THE EARTH; OR

(2) PERSONAL PROPERTY THAT IS USED PRIMARILY IN
SURFACE MINING RELATED ACTIVITIES.

473.

469.

(A)  THE TAXES COLLECTED BY THE COUNTY TREASURER
PURSUANT TO THIS SUBTITLE SHALL BE DEPOSITED IN THE GENERAL
FUND OF THE COUNTY. ALL MONEYS DERIVED FROM THIS TAX IN
EXCESS OF 20 CENTS PER TON SHALL BE EXPENDED BY THE COUNTY
FOR THE RECONSTRUCTION, REPAIR, OR MAINTENANCE OF COUNTY
COAL HAUL ROADS AND BRIDGES.

(B)  FOR THE 1983 FISCAL YEAR, THE GOVERNING BODY SHALL
MEET AND CONFER WITH MUNICIPAL OFFICIALS AND SHALL
DISTRIBUTE 5 CENTS PER TON OF THE MONEYS DERIVED FROM THIS
TAX TO THE MUNICIPALITIES FOR THE RECONSTRUCTION, REPAIR, OR
MAINTENANCE OF MUNICIPAL COAL HAUL ROADS AND BRIDGES. THESE
MONEYS SHALL BE DISTRIBUTED ONLY UPON THE REQUEST OF A
MUNICIPALITY AND SHALL BE BASED UPON THE RATIO BETWEEN THE
TOTAL NUMBER OF MILES OF COAL HAUL ROADS IN THE MUNICIPALITY
AND THE TOTAL NUMBER OF MILES OF COAL HAUL ROADS IN ALL
MUNICIPALITIES WITHIN THE COUNTY.