Form 8101 - Annual Gross Products Report For Coal Page 2
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7(REV. 02/08/10)
INSTRUCTIONS TO COMPLETE FORM 8101
COAL
Line 1b: Enter the tons sold and sales value of coal sold through spot market contracts (contracts with a duration of 1
year or less) during the reporting period.
Line 1c: Enter the tons sold and sales value of coal sold in transactions that do not meet the "bona fide arms-length
sale" definition in Chapter 6, Section 4 of the Rules & Regulations of the Wyoming Department of Revenue. Attach a
schedule showing the intercompany tons and sales value of coal sold to each related party, including supporting
computations if the sales value reported is imputed.
Line 1d: Enter the tons sold and sales value of coal sold during the reporting period that was used as a feedstock in a
coal enhancement process. Enter the tons of feedstock coal that were input into a coal enhancement process and sold
during the reporting period. Determine the sales value of the feedstock coal sold in accordance with Wyoming Statute
39-14-103(b)(ix).
Line 1: Enter the sum of coal sales tons and sales value reported on lines 1a through 1d.
Lines 2a-2d: Enter the coal royalty expense incurred from each category during the reporting period. Adjust the royalty
expense to exclude amounts related to coal consumed prior to sale for the purpose of treating or processing coal
produced from the same mine, pursuant to W.S. 39-14-105(a). Enter the number of royalty tons corresponding to the
royalty expense incurred for each category during the reporting period.
Line 2: Enter the sum of royalty expense reported in lines 2a through 2d. Enter the total royalty tons on which royalty
expense was incurred during the reporting period.
Lines 3a-3d: Enter the tax expense incurred from each category during the reporting period. Adjust the AML Fees and
Black Lung Tax expense to exclude amounts related to coal consumed prior to sale for the purpose of treating or
processing coal produced from the same mine, pursuant to W.S. 39-14-105(a).
Line 3: Enter the sum of the production taxes reported on lines 3a through 3d.
Line 4a: Enter the Total Direct Mining Costs reported on line 21 of Schedule A (Form 8151).
Line 4b: Enter the Total Direct Costs reported on line 22 of Schedule A (Form 8151).
Line 4: Enter the result of dividing line 4a by line 4b, rounded to 6 decimal places (for example, .751234).
Line 5: Enter the total tons mined or produced during the reporting period that were sold away from the mouth of the
mine. Adjust the total tons produced to exclude tonnage related to coal consumed prior to sale for the purpose of
treating or processing coal produced from the same mine, pursuant to Wyoming Statute 39-14-105(a).
Line 6: Enter the result of subtracting the Total Royalty Value on line 2 and the Total Production Taxes on line 3 from
the Total Sales Value reported on line 1.
Line 7: Enter the result of multiplying line 6 by line 4.
Line 8: Enter the sum of line 7, line 2a and line 3.
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Parent category: Financial