The state Department for Natural Resources collects the mining permit and acreage fees.
It returns a portion of the fees to coal-producing counties for projects that the local fiscal courts deem beneficial to their communities.
The refunds range from $62.50 to $42,562. Beshear's office says 12 counties each will receive more than $10,000.
Counties receiving the refunds are in the state's eastern and western Kentucky coalfields.