There is a newer version
of
this Article
2019 Code of Alabama
Title 40 - Revenue and Taxation.
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 - Distribution of tax proceeds.
- Section 40-13-8 - Termination of tax; application; reporting requirements.
- 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.
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.