Laserfiche WebLink
• <br /> 1 <br /> <br />1 <br /> <br /> <br />2 <br />3 <br />~~ <br />s <br />6 <br />T <br />0 <br />9 <br />10 <br />li <br />12 <br />13 <br />14 <br />15 <br />16 <br />17 <br />ie <br />19 <br />20 <br />Z1 <br />24 <br />23 <br />2d <br />25 <br />operators into the land. <br />THE COIIRT: ?hat's the •:case tax oa the coal? <br />lGt. 8T118I.ER: ?hat's correct, that's the azeises <br />taxes oa the ooal that is - that the ooal producers sell. <br />fow, so to the ezteat that the Debtor elaias there <br />is ao direct tax aaasaaaeat, that is incorrect, because they <br />are dizectly assessed a tax rhea the sioasy initially goes <br />into the land. <br />liow, when a self-insured responsible operator, such <br />as CFiI in this case, defaults oa its obligation to pry the <br />benefits to these employees, then the land has to step in sad <br />begin paying the benefits. These benefits cosec out of the <br />excise taxes that were paid into the Fund. J1t that point in <br />time, the Department of Labor has a statutory obligation to <br />try to obtain that s~oney back fro® the defaulting employer, <br />in this case, CFiI. Ne have as obligation to seek <br />zeimbursement. But if the aonay vas an ezcise tax rhea it <br />vas placed in the land initially, chat jastificatioa is there <br />for the argument that sosiehow the nature of that stoney has <br />changed rhea the Labor Departseat has to qo back sad get it <br />trop the eaplayer again rhea it defaults oa its payasats to <br />its employees? It's still sioasy going directly into the Fund <br />and it's still honey that the govarn~sat's laying the <br />pecuniary burden upon the esploysr to pat back into the <br />Fund. It's nothing slots than a reimbursement of the szcise <br />