A: Local mining tax

I. – A royalty is levied, for the benefit of the communes, 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…