There Is a Newer Version
of
the Code of Alabama
2009 Alabama Code
Title 40 — REVENUE AND TAXATION.
Chapter 13 — MINERALS SEVERANCE TAXES.
Section 40-13-2 Excise and privilege tax levied; rate of tax.
Section 40-13-2
Excise and privilege tax levied; rate of tax.
There is hereby levied, in addition to all other taxes imposed by law, an excise and privilege tax on every person severing coal within Alabama. This tax shall be paid to the commissioner by every producer who severs coal within Alabama at the rate of $.135 per ton of coal severed.
(Acts 1971, No. 2305, p. 3719, §2; Acts 1980, No. 80-645, p. 1217.)
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.
