A bill to amend the Internal Revenue Code of 1954 to provide uniform periods for returns and payments of coal excise taxes.
Coal Excise Tax Payment Reform Act of 1981 - Amends the Internal Revenue Code to require the collection of excise taxes on coal by means of a return filed according to a specified uniform schedule. Specifies that no deposit of tax shall be required before the last day for filing such a return.
Introduced in House
Introduced in House
Referred to House Committee on Ways and Means.
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