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2006 Alabama Code - Chapter 13 — MINERALS SEVERANCE TAXES.
Article 1 1971 Coal Severance Tax.
- Section 40-13-1 — Definitions.
- Section 40-13-2 — Excise and privilege tax levied; rate of tax.
- Section 40-13-3 — Monthly report of producer.
- Section 40-13-4 — Monthly report of purchasers and transporters.
- Section 40-13-5 — Deposit of proceeds; disbursement and appropriation of funds.
- Section 40-13-6 — Further use and credit of proceeds to State General Fund; report of coal shipped through seaport facility.
- Section 40-13-8 — Termination of tax.
- Section 40-13-9 — Political subdivisions of state prohibited from levying tax upon the excise or privilege of severing coal.
- Section 40-13-10 — Criminal penalties.
Article 2 1977 Coal and Lignite Severance Tax.
- Section 40-13-30 — Definitions.
- Section 40-13-31 — Levy and collection of excise and privilege tax; amount of tax.
- Section 40-13-32 — Deposit and distribution of proceeds of taxes collected generally.
- Section 40-13-33 — Computation of tonnage severed and distribution of taxes collected where police jurisdictions of municipalities overlap.
- Section 40-13-34 — Inspection of books of persons engaged in severing of coal or lignite; issuance of forms and making of rules, regulations and promulgations by Department of Revenue generally; delinquent penalty.
- Section 40-13-35 — Penalty for violation of provisions of article.
- Section 40-13-36 — Construction of article.
Article 3 Alabama Uniform Severance Tax Act.
- Section 40-13-50 — Short title.
- Section 40-13-51 — Definitions.
- Section 40-13-52 — Severance tax levied.
- Section 40-13-53 — Applicability.
- Section 40-13-54 — Rate and collection of tax; credit.
- Section 40-13-55 — Rules and regulations; accounting.
- Section 40-13-56 — Tax return.
- Section 40-13-57 — Time for making return; delinquent taxes.
- Section 40-13-58 — Disposition of funds.
- Section 40-13-59 — Repeal of conflicting laws; construction with other laws.
- Section 40-13-60 — Election to exempt county from this chapter.
- Section 40-13-61 — Violations; penalties.
Disclaimer: These codes may not be the most recent version. Alabama may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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