DR 0020C (07/18/22)
                                                   COLORADO DEPARTMENT OF REVENUE
                                                   Denver CO 80261-0006
*DO=NOT=SEND*                                      Tax.Colorado.gov

                         Instructions for Coal Severance Tax Return
                                                        DR 0020C
Definitions                                                        Tax Index under Severance Tax, Coal Tax Rates at 
Coal — coal which has been processed into the form                 Tax.Colorado.gov
in which it is sold or otherwise used. Such processing 
includes, but is not limited to, cleaning and washing.             Impact Assistance Credit 
                                                                   A credit against the severance tax is allowed with respect 
Taxpayer — any person engaged in the severance of coal.            to contributions of property or money to units of local 
Filing Requirements                                                government. The amount of the credit must be certified by 
                                                                   the executive director of the Department of Local Affairs.
Every individual, corporation, business trust, partner 
in a partnership, association, estate, trust or any other          Estimated Tax
legal entity liable for the payment of Colorado severance          Every corporation subject to Colorado severance tax 
tax must file a severance tax return. This return must             must file a declaration of estimated tax (DR 0021PC) 
be made for the same tax year used for federal income              if its severance tax liability for the current tax year 
tax purposes and is due on or before the 15th day of the           can reasonably be expected to exceed its Colorado 
fourth month following the end of the taxable year.                severance tax credits by $5,000 or more.

Controlled Group                                                   Interest and penalty
In case of a controlled group of corporations as defined           If the return is filed after the due date, interest at the 
in section 613A of the Internal Revenue Code or of a               current statutory rate is due on any balance of tax due 
family (an individual, the individual's spouse, and their          until paid. A penalty of the larger of $30 or 30% of the 
minor children) where more than one member of the                  balance of tax due is due on any delinquently filed return. 
group or family are subject to the severance tax, the tax          A corporation that underpays its estimated tax may owe 
must be jointly computed and the severance tax return              an estimated tax penalty.
must be jointly filed under the name of the principal 
taxpaying corporation, the married couple or the single            Extension of Time for Filing
adult. The DR 0021AS, available upon request from                  An automatic six-month extension of time for filing the 
the Department, must be included in the case of a                  severance tax return is allowed. This is an extension of 
controlled group of corporations.                                  time for filing your severance tax return, not an extension 
                                                                   of time for paying your tax. If you owe additional tax, use  
Taxable Quarters
                                                                   the DR 0021SC to submit an extension payment.
The coal severance tax liability for the year is the sum of 
the tax computed for each of four quarters. Divide your tax        Amended Return
year into four quarters.                                           If you find it necessary to amend your Colorado severance 
                                                                   tax return, you are required to file the DR 0020CX.
Production
Report on lines 2 through 5, your total tonnage of                 Information 
coal production per quarter in accordance with the                 Forms and additional information can be accessed on the 
classifications given. Report your total quarterly coal            Web site at Tax.Colorado.gov or by telephone at  
production on line 6.                                              303-238-SERV (7378).
Computation of Tax
Severance coal tax rate charts are available in the 

                                                   DR 0020C (07/18/22)
                                                   COLORADO DEPARTMENT OF REVENUE
                                                   Denver CO 80261-0006
*220020C=19999*                                    Tax.Colorado.gov
                                                   Page 1 of 2
                                                   (7007)

                        2022 Colorado Coal Severance Tax Return
                                               Tax Period Beginning (MM/DD/22)            Tax Period Ending (MM/DD/YY)

Last Name or Business Name                     First Name                                 Middle Initial Colorado Account Number

Address                                                   City                                           FEIN

State      ZIP                 Foreign Country                                                           Phone Number

If this is a final return, check this box.
Round all amounts to the nearest dollar        1ST                     2ND                 3RD                        4TH

                      From (MM/DD/YY)
1.  Taxable 
    Quarters     Through (MM/DD/YY)
                                                          Production 
2.  Underground Lignitic 
    Production – (tons)
3.  Underground Nonlignitic 
    Production – (tons)
4.  Surface Lignitic Production – 
    (tons)
5.  Surface Nonlignitic 
    Production – (tons)
6.  Total Production,  
    add lines 2 through 5
                                                              Tax

7.  Tax Exempt Tonnage                           240,000                       240,000        240,000                    240,000
8.  Taxable Tonnage, 
    line 6 minus line 7

9.  Tax Rate for Quarter                                  %                    %                         %                      %
10. Tax for Quarter, line 8 
    times line 9                           $              .00   $              .00      $                .00  $                 .00
                                                          Tax Credits
11. Total Underground Production, 
    line 2 plus line 3
12. Total Lignitic Production, 
    line 2 plus line 4
13. Multiply the sum of lines 11 and 
    12 by 40% (0.40).
14. Credit %, line 13 divided by 
    line 6                                                %                    %                         %                      %

15. Credit, line 14 times line 10          $              .00   $              .00      $                .00  $                 .00

16. Net Tax, line 10 minus line 15         $              .00   $              .00      $                .00  $                 .00

      17.  Total tax, add all amounts on line 16                                           17                          0 0

                                                  DR 0020C (07/18/22)
                                                  COLORADO DEPARTMENT OF REVENUE
                                                  Denver CO 80261-0006
*220020C=29999*                                   Page 2 of 2

18.  Impact assistance credit                                                                   18                  0 0

19.  Net tax, line 17 minus line 18 but not less than zero                                     19                   0 0

20.  Estimated tax and extension payments                                                       20                  0 0

21.  If line 20 is larger than line 19, enter your overpayment                                 21                   0 0
22.  Enter the amount from line 21, if any, you want refunded. Provide direct deposit 
     information below                                                                          22                  0 0

                               Routing Number                                         Type:          Checking       Savings
       Direct
       Deposit                 Account Number

23.  Enter amount from line 21, if any, you want credited to estimated tax for next year        23                  0 0

24.  If line 19 is larger than line 20, enter the balance of tax due                          24                    0 0

25.  Interest on balance of tax due                                                             25                  0 0

26.  Penalty on balance of tax due                                                              26                  0 0

27.  Estimated tax penalty due — see instructions                                               27                  0 0

28.  Payment due with this return, add lines 24 through 27                   Paid by EFT
                                                                                                28   $              .0 0
The State may convert your check to a one time electronic banking transaction. Your bank account may be debited as early as the same day received by the State. If converted, your check will 
not be returned.  If your check is rejected due to insufficient or uncollected funds, the Department of Revenue may collect the payment amount directly from your bank account electronically.
Under penalty of perjury in the second degree, I declare that I have examined this return and to the best of my knowledge 
and belief it is true, correct, and complete.
Signature of Taxpayer or Corporate Officer                                                           Date (MM/DD/YY)

Last Name (Preparer of return)               First Name (Preparer of return)          Middle Initial Phone Number

Address

City                                                                                     State       ZIP

Mail to and make check payable to: Colorado Department of Revenue
                                           Denver, CO 80261-0006