rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Royalties on Federal Coal
    sub title: Issues in the Treatment of Royalty Payments and Externality-Related Taxes
  name:
    name part: Library of Congress
    name part: Congressional Research Service.
    role:
      role term: creator
  name:
    name part: ProQuest (Firm)
  type of resource: text
  genre: Electronic books.
  origin info:
    place:
      place term: dcu
    date issued: 1988
    issuance: monographic
  language:
    language term: eng
  physical description:
    reformatting quality: preservation
    form: remote
    extent: 1 online resource.
  abstract: Explores the price to be used in determining a developer's royalty payment on federally-owned coal. Considers the appropriateness of reducing the coal price by backing out the abandoned mineland and black lung benefits excise taxes, State severance taxes, and the amount of the royalty itself.
  note: Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed June 2010). Reuse except for individual research requires license from ProQuest, LLC.
  note: CRS Report.
  note: Electronic resource.
  subject:
    geographic code: n-us---
  subject:
    topic: Coal mines and mining
  subject:
    topic: Prices
  subject:
    topic: Excise tax
  related item:
    title info:
      title: Royalties on Federal Coal
    name:
      name part: Library of Congress. Congressional Research Service.
  related item:
    title info:
      title: U.S. Congressional Research
  identifier: http://proxy.library.tamu.edu/login
  record info:
    record content source: ProQuest
    record creation date: 100621
    record change date: 20260608151354.0
    record identifier: in00003371334