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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2008-46 · 2026-10-03 edition · updated 2026-10-04 · United States

This announcement provides guidance to domestic coal producers and exporters regarding the submission of claims for refund of the coal excise tax pursuant to section 114 of the Energy Improvement and Extension Act of 2008 (Act section 114). Act section 114 provides criteria for refunds of the coal excise tax paid under § 4121 on coal exported on or after October 1, 1990, and on or before October 3, 2008. These claims must be filed by November 3, 2008.

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▸Contents — Internal Revenue Bulletin 2008-46
Internal Revenue Bulletin 2008-46

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