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2019 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 13 - Minerals Severance Taxes.
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.
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