BITUMINOUS COAL 431 SEC. 3521. PAYMENT OF TAX. The taxes imposed by section 3520 shall be paid to the United States by the producer, and shall be payable monthly for each calendar month on or before the first business day of the second succeeding month, under such regulations and in such manner as shall be prescribed by the Commissioner, with the approval of the Secretary. SEC. 3522. RESALE FOR GOVERNMENTAL USE. Under regulations prescribed by the Commissioner with the ap- proval of the Secretary, a credit against the tax imposed by sub- section (a) of section 3520 or a refund may be allowed or made to any producer of coal in the amount of such tax paid with respect to the sale of coal to any vendee, if the producer has in his possession such evidence as the regulations may prescribe that such coal was resold by any person for the exclusive use of the United States or of any State, Territory of the United States, or the District of Colum- bia, or any political subdivision of any of them, for use in the per- formance of governmental functions. SEC. 3523. MARKET VALUE. In the case of coal disposed of otherwise than by sale at the mine, and coal sold otherwise than through an arms' length transaction, the Commissioner shall determine the market value thereof. Such market value shall equal the current market price at the mine of coal of a comparable kind, quality, and size produced for market in the locality where the coal so disposed of is produced. SEC. 3524. OTHER LAWS APPLICABLE. All provisions of law, including penalties and refunds, applicable in respect of the taxes imposed by Subchapter A of chapter 29, shall, insofar as applicable and not inconsistent with the provisions of this chapter, be applicable with respect to taxes imposed under this chapter. SEC. 3525. CONSTITUTIONALITY. No producer shall, by reason of his acceptance of the code provided for in section 4 of the Act of April 26, 1937, c. 127, 50 Stat. 76, or of the exemption from the tax provided in subsection (b) of section 3520, be held to be precluded or estopped from contesting the constitu- tionality of any provision of this chapter or of the code, or the validity or application of either to him or to any part of the coal produced by him. SEC. 3526. DEFINITIONS. As used in this chapter- (a) COAL. -The term "coal" means bituminous coal. (b) BITrMINOUS COAL. -The term "bituminous coal" includes all bituminous, semibituminous, and subbituminous coal and shall ex- clude lignite, which is defined as a lignitic coal having calorific value in British thermal units of less than seven thousand six hundred per pound and having a natural moisture content in place in the mine of 30 per centum or more. (c) PRODUCER. -The term "producer" includes all individuals, firms, associations, corporations, trustees, and receivers engaged in the business of mining coal. (d) INTERSTATE COMMERCE.- T he term "interstate commerce" means commerce among the several States and Territories, with foreign nations, and with the District of Columbia. (e) UNITE STArTES. -T he term "United States" when used in a geographical sense includes only the States, the Territories of Alaska and Hawaii, and the District of Columbia.
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