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I. – La redevance mentionnée à l'article 1587 est attribuée au département sur le territoire duquel se trouve la concession.

La redevance sur les charbons extraits sous territoire étranger est attribuée au département dans lequel se trouvent les puits et installations d'extraction.

II. – (Abrogé)

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\n
\nI. - A modifié les dispositions suivantes :

- Code général des impôts, CGI.\n
\n Art. 1463, Art. 1519, Art. 1587, Art. 1588\n
\n

II. - Le IV de l'article 1519 et le III de l'article 1587 du code général des impôts ne s'appliquent pas au calcul du montant de la redevance prévue aux mêmes articles 1519 et 1587 et due au titre de 2026.

\n
\n

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Article 1588 AUTONOME VIGUEUR, en vigueur depuis le 21/02/2026 (Code général des impôts)