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Article 1587 of the French General Tax Code

I. – A royalty is levied for the benefit of the départements on each net tonne of the conceded product extracted by mine concessionaires, amodiataires and sous-amodiataires of mining concessions, by holders of mining permits and by explorers of oil and combustible gas mines. This royalty applies to coal extracted on foreign territory and brought to light by wells and installations located in France. This royalty does not apply to…

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Article 1588 of the French General Tax Code

I. – Royalties relating to substances other than crude oil are allocated to the department in whose territory the concession is located. If the concession extends over several départements, the royalty is allocated between these départements in proportion to the tonnage extracted, during the past year, in each of their respective territories. The royalty on coal extracted in foreign territory is allocated to the département in which the extraction wells…

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