ELR Citation: ELR 20917
No(s). 85-5827 (D.C. Cir. Jul 22, 1986)

The court holds that the Office of Surface Mining (OSM) may assess a reclamation fee on coal produced in the United States based on the gross weight of coal prior to sale, even though the material taxed includes impurities, such as water, attributable to the post-extraction process. The court first ...