(1) Each year on or before March 31, all persons engaged in mining coal in this state are required to compute and file the current Department of Revenue form reflecting the preceding calendar year production. All information requested on this form must be furnished and the form must be signed by an officer of the firm mining the coal.

(2) A person who sells coal under a contract which is not an arm's-length transaction must comply with (1) and must upon request of the department furnish a copy of their federal income tax return and copies of their current sales contracts.

(3) A person who is producing coal and who uses the production in their own manufacturing and/or energy conversion process must comply with (1) and (2).