In coal: any person, partnership, cooperative, or corporation engaged by a Coal Trader or Coal End-User to perform their coal trading operations, such as, but not limited to, loading, unloading, temporary stockpiling, and/or transporting of coal [Section 2(3), DOE, Department Circular No. DC2025-09-0016, Rules and Regulations on the Handling, Transport, Storage, and Distribution of Coal]
