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2.01 SDfalse0001086600ALLIANCE RESOURCE PARTNERS LP2025-12-31NRarlp:IllinoisBasinCoalOperationsMembersnj:US-ILrxp:Taxesarlp:IllinoisBasinCoalOperationsMembersnj:US-INrxp:Taxesarlp:IllinoisBasinCoalOperationsMembersnj:US-KYrxp:Taxesarlp:IllinoisBasinCoalOperationsMemberarlp:IllinoisBasinCoalOperationsMembersnj:US-ILrxp:Feesarlp:IllinoisBasinCoalOperationsMembersnj:US-INrxp:Feesarlp:IllinoisBasinCoalOperationsMembersnj:US-KYrxp:Feesarlp:IllinoisBasinCoalOperationsMemberarlp:IllinoisBasinCoalOperationsMembersnj:US-KYrxp:Taxesarlp:IllinoisBasinCoalOperationsMemberarlp:IllinoisBasinCoalOperationsMembersnj:US-INrxp:Feesarlp:IllinoisBasinCoalOperationsMemberarlp:IllinoisBasinCoalOperationsMemberarlp:AppalachiaCoalOperationsMembersnj:US-KYrxp:Taxesarlp:AppalachiaCoalOperationsMembersnj:US-WVrxp:Taxesarlp:AppalachiaCoalOperationsMemberarlp:AppalachiaCoalOperationsMembersnj:US-KYrxp:Feesarlp:AppalachiaCoalOperationsMembersnj:US-WVrxp:Feesarlp:AppalachiaCoalOperationsMemberarlp:AppalachiaCoalOperationsMembersnj:US-KYrxp:Taxesarlp:AppalachiaCoalOperationsMemberarlp:AppalachiaCoalOperationsMembersnj:US-WVrxp:Feesarlp:AppalachiaCoalOperationsMemberarlp:AppalachiaCoalOperationsMemberarlp:OilAndGasRoyaltiesMemberrxp:Taxesrxp:Taxescountry:USarlp:FederalGovernmentMemberarlp:ResourceCoalMemberUnderground Miningrxp:Feescountry:USarlp:FederalGovernmentMemberarlp:ResourceCoalMemberUnderground Miningrxp:Taxescountry:USarlp:FederalGovernmentMemberarlp:ResourceCoalMemberUnderground Miningrxp:Feescountry:USarlp:FederalGovernmentMemberarlp:ResourceCoalMemberUnderground Miningcountry:USarlp:FederalGovernmentMemberarlp:ResourceCoalMemberUnderground Miningrxp:Taxescountry:USarlp:FederalGovernmentMemberarlp:ResourceCoalMemberUnderground Miningrxp:Feescountry:USarlp:FederalGovernmentMemberarlp:ResourceCoalMemberUnderground Miningrxp:Taxescountry:USarlp:FederalGovernmentMemberarlp:ResourceCoalMemberUnderground Miningrxp:Feescountry:USarlp:FederalGovernmentMemberarlp:ResourceCoalMemberUnderground Miningcountry:USarlp:FederalGovernmentMemberarlp:ResourceCoalMemberUnderground Miningarlp:ResourceCoalMemberUnderground Miningarlp:ResourceCoalMemberUnderground Miningarlp:ResourceCoalMemberUnderground Miningarlp:ResourceCoalMemberUnderground Miningarlp:ResourceCoalMemberUnderground Miningarlp:ResourceCoalMemberUnderground Miningarlp:ResourceCoalMemberUnderground Miningarlp:ResourceCoalMemberUnderground Miningarlp:ResourceCoalMemberUnderground Miningarlp:ResourceCoalMemberUnderground Miningarlp:ResourceCoalMemberUnderground Miningarlp:ResourceCoalMemberUnderground Miningarlp:ResourceCoalMemberUnderground Miningarlp:ResourceCoalMemberUnderground Miningarlp:ResourceOilAndNaturalGasMemberarlp:FederalGovernmentMembercountry:USarlp:FederalGovernmentMembercountry:UScountry:USarlp:FederalGovernmentMemberarlp:FederalGovernmentMembercountry:USarlp:FederalGovernmentMembercountry:UScountry:USarlp:FederalGovernmentMemberarlp:FederalGovernmentMembercountry:UScountry:UScountry:USarlp:FederalGovernmentMemberarlp:FederalGovernmentMembercountry:USarlp:FederalGovernmentMembercountry:UScountry:USarlp:FederalGovernmentMemberarlp:FederalGovernmentMembercountry:USarlp:FederalGovernmentMembercountry:USarlp:FederalGovernmentMembercountry:USarlp:FederalGovernmentMember000108660092025-01-012025-12-31000108660082025-01-012025-12-31000108660072025-01-012025-12-31000108660062025-01-012025-12-31000108660052025-01-012025-12-31000108660042025-01-012025-12-31000108660032025-01-012025-12-310001086600252025-01-012025-12-310001086600242025-01-012025-12-310001086600232025-01-012025-12-310001086600222025-01-012025-12-310001086600212025-01-012025-12-310001086600202025-01-012025-12-31000108660022025-01-012025-12-310001086600192025-01-012025-12-310001086600182025-01-012025-12-310001086600172025-01-012025-12-310001086600162025-01-012025-12-310001086600152025-01-012025-12-310001086600142025-01-012025-12-310001086600132025-01-012025-12-310001086600122025-01-012025-12-310001086600112025-01-012025-12-310001086600102025-01-012025-12-31000108660012025-01-012025-12-310001086600country:USarlp:FederalGovernmentMember2025-01-012025-12-3100010866002025-01-012025-12-31iso4217:USD

EXHIBIT 2.01

PAYMENTS BY SEGMENT

SEGMENT

PROJECT / SUBNATIONAL POLITICAL JURISDICTION

RESOURCE / METHOD OF EXTRACTION

GOVERNMENTAL RECIPIENT / COUNTRY

PAYMENT TYPE

PAYMENT AMOUNT
(in USD)

FISCAL YEAR

Illinois

Coal / Underground

Federal government / United States

Federal black lung excise taxes

$

6,842,856

2025

Indiana

Coal / Underground

Federal government / United States

Federal black lung excise taxes

$

3,000,981

2025

Kentucky

Coal / Underground

Federal government / United States

Federal black lung excise taxes

$

15,522,578

2025

Illinois Basin federal black lung excise taxes subtotal:

$

25,366,415

2025

Illinois

Coal / Underground

Federal government / United States

Federal reclamation fees

$

544,837

2025

Indiana

Coal / Underground

Federal government / United States

Federal reclamation fees

$

509,890

2025

Illinois Basin Coal Operations

Kentucky

Coal / Underground

Federal government / United States

Federal reclamation fees

$

1,333,544

2025

Illinois Basin federal reclamation fees subtotal:

$

2,388,271

2025

Kentucky

Coal / Underground

Federal government / United States

Black lung benefits

$

8,766

2025

Illinois Basin black lung benefits:

$

8,766

2025

Indiana

Coal / Underground

Federal government / United States

Permitting fees

$

15,600

2025

Illinois Basin permitting fees:

$

15,600

2025

Total Illinois Basin payments to United States federal government:

$

27,779,052

2025

SEGMENT

PROJECT / SUBNATIONAL POLITICAL JURISDICTION

RESOURCE / METHOD OF EXTRACTION

GOVERNMENTAL RECIPIENT / COUNTRY

PAYMENT TYPE

PAYMENT AMOUNT
(in USD)

FISCAL YEAR

Kentucky

Coal / Underground

Federal government / United States

Federal black lung excise taxes

$

768,186

2025

West Virginia

Coal / Underground

Federal government / United States

Federal black lung excise taxes

$

7,106,818

2025

Appalachia federal black lung excise taxes subtotal:

$

7,875,004

2025

Kentucky

Coal / Underground

Federal government / United States

Federal reclamation fees

$

70,906

2025

Appalachia Coal

West Virginia

Coal / Underground

Federal government / United States

Federal reclamation fees

$

578,126

2025

Operations

Appalachia federal reclamation fees subtotal:

$

649,032

2025

Kentucky

Coal / Underground

Federal government / United States

Black lung benefits

$

190,105

2025

Appalachia black lung benefits:

$

190,105

2025

West Virginia

Coal / Underground

Federal government / United States

Permitting fees

$

14,752

2025

Appalachia permitting fees:

$

14,752

2025

Total Appalachia payments to United States federal government:

$

8,728,893

2025

1

SEGMENT

PROJECT / SUBNATIONAL POLITICAL JURISDICTION

RESOURCE / METHOD OF EXTRACTION

GOVERNMENTAL RECIPIENT / COUNTRY

PAYMENT TYPE

PAYMENT AMOUNT
(in USD)

FISCAL YEAR

Oil & Gas Royalties

(1)

Oil and natural gas / Wells

Federal government / United States

Federal income taxes

$

17,512,000

2025

(1)The United States federal government levies income taxes at the Alliance Minerals, LLC (“Alliance Minerals”) level rather than on a per project basis.  Alliance Minerals is an indirect wholly owned subsidiary of Alliance Resource Partners, L.P. and holds its oil & gas mineral interests.  Income tax payment information in the table above is presented at the Alliance Minerals entity level.

Total payments

Federal black lung excise taxes

$

33,241,419

2025

Federal reclamation fees

$

3,037,303

2025

Black lung benefits

$

198,871

2025

Permitting fees

$

30,352

2025

Alliance Minerals federal income taxes

$

17,512,000

2025

Total payments to United States federal government:

$

54,019,945

2025

2