Amax Coal Company v. United States

TERENCE T. EVANS, Circuit Judge.

This case explores the depths of the Black Lung Excise Tax (“BLET”), Internal Revenue Code § 4121 (1986):(a) Tax imposed.(1) In general. There is hereby imposed on coal from mines located in the United States sold by the producer, a tax equal to the rate per ton determined under subsection (b).(2) Limitation on tax. The amount of the tax imposed by paragraph (1) with respect to a ton of coal shall not exceed the applicable percentage (determined under subsection (b)) of the price at which such ton of coal is sold by the producer.(b) Determination of rates and…