SECTION 2. DEFINITIONS

(a) The terms coal producer and ex- porter have the meanings set forth in sub- section (d) of Act section 114.

(b) Export includes the shipment of coal to a possession of the United States.

(c) Proof of exportation means evidence that the coal was exported. Acceptable evidence that coal was exported includes—

(1) A copy of the export bill of lading issued by the delivering carrier;

(2) A certificate signed by the agent or representative of the export carrier showing actual exportation of the coal;

(3) A certificate of landing signed by a customs officer of the foreign country to which the coal is exported; or

(4) In a case in which the foreign country has no customs administration, a statement of the foreign consignee showing receipt of the coal.

(d) For purposes of subsection (a)(2)(B) of Act section 114, tax return means any return with respect to an internal revenue tax.