http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Issues in the Treatment of Royalty Payments and Externality-Related Taxes
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.
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.
Library of Congress. Congressional Research Service.