There is a newer version of the Code of Alabama
2016 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 13 - MINERALS SEVERANCE TAXES.
Article 1 - 1971 Coal Severance Tax.
Section 40-13-9 - Political subdivisions of state prohibited from levying tax upon the excise or privilege of severing coal.
AL Code § 40-13-9 (2016) What's This?
Section 40-13-9Political subdivisions of state prohibited from levying tax upon the excise or privilege of severing coal. No political subdivision of the State of Alabama, including counties, cities, special taxing districts or other taxing instrumentalities, shall levy a tax upon the excise or privilege of severing coal in Alabama. It is the intent hereof that all taxing authority upon the excise or privilege of severing coal as is granted in Section 40-13-2 shall inure to the State of Alabama exclusively.
(Acts 1971, No. 2305, p. 3719, §9A.)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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