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Case 1:20-bk-12043 Doc 3 Filed 07/22/20 Entered 07/22/20 17:38:25 Desc Main <br /> Document Page 22 of 42 <br /> 48. The Debtors also incur fees levied by certain federal Authorities when coal is first <br /> sold or used (the "Excise Taxes"). <br /> 49. The Debtors incur, collect, and remit sales and use taxes to the Authorities in <br /> connection with the sale and purchase of goods and services (collectively, the "Sales and Use <br /> Taxes"). The Debtors purchase a variety of equipment, materials, supplies, and services <br /> necessary for the operation of their business from certain vendors who collect sales taxes in <br /> connection with the Debtors' purchase of such goods or services. <br /> 50. The Debtors have property tax obligations to certain Governmental Authorities <br /> for their real and personal property holdings, including, without limitation, unmined minerals tax <br /> obligations ("Property Taxes"). <br /> 51. The Debtors, in the ordinary course of business, incur various fines, fees and <br /> assessments related to licensing and permitting, and for alleged pre-petition violations of <br /> environmental, health and safety laws, as well as limited to obligations related to subsidence, <br /> which the Debtors have not yet remitted to the relevant Authorities (collectively, the "Fines, <br /> Fees, and Assessments"). The Debtors typically remit Fines, Fees, and Assessments to the <br /> relevant Authorities in the ordinary course of business <br /> 52. Pursuant to federal and state law, the Debtors are required to make certain <br /> payments used to restore and reclaim abandoned land (the "Reclamation Taxes"). The Debtors <br /> are required to pay the Reclamation Taxes to the relevant Authorities on a monthly or quarterly <br /> basis, depending on the Authority. <br /> 53. Pursuant to state law, the Debtors are required to make certain payments for <br /> miscellaneous state taxes, including Ohio's commercial activity taxes and payments to the <br /> 22 <br />