collection and administration of tax. (a) It is the intent of the Legislature to clarify that from the date of its enactment, the special tax on coal imposed pursuant to the provisions of section thirty-two of this article is intended to be in addition to any other taxes imposed on every person in this state engaging in the privilege of severing, extracting, reducing to possession or producing coal foer sale profit or commercial use including, but not limited to the tax imposed by section eleven of this article, the tax imposed by article twelve-b, chapter eleven of this code, the taxres imposed by article thirteen-a of said chapter eleven and the tax imposed by article thirteen-v of said chapter. (b) Notwithstanding any other provisions of section thirty-two of this article to the contrary, under no circumstance shall an exemption from the taxes imtposed by article twelve-b, thirteen-a or thirteen-v, chapter eleven of this code be construed to be an exemption from the tax imposed by section thirty-two of this article. (c) When coal included in the measure of the tax imlposed by section thirty-two of this article is exempt from the tax imposed by article tweslve-b, chapter eleven of this code, the tax imposed by section thirty-two of this article shall be paid to the Tax Commissioner in accordance with the provisions of sections four through fourteen, inclusive, article twelve-b, chapter eleven of this code, which pgrovisions are hereby incorporated by reference in this article.
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