### Question
Can you define what Indian coal means?


### Answer
**Indian coal** is defined as the following in *26 U.S.C. § 45*:

> coal which is produced from coal reserves which, on June 14, 2005—



(i) were owned by an Indian tribe, or



(ii) were held in trust by the United States for the benefit of an Indian tribe or its members

#### Citation:
  - *26 U.S.C. § 45*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart D-Business Related Credits**

